A research report submitted to the Faculty of Humanities, University of Witwatersrand, Johannesburg, in partial fulfillment of the requirements for the degree of Master of Arts (MA), Applied Ethics for Professionals Johannesburg, 2016 / The South African Mining Industry is confronted by a continual wave of labour unrest due to the unfulfilled socio-economic expectations of its employees and surrounding communities. The industry reportedly also has a very high wage gap between the mine workers and executives. This essay advocates for extensive Corporate Social Responsibility (CSR) by the South African mining industry not only to help address the socio-economic issues in and around mining communities but also to restore stability and ensure that the industry flourishes. As part of advancing my position, I show that the implementation of enlarged CSR by the mining industry is consistent with Rawls's account of justice and with the United Nations Guiding Principles on Business, the Universal Declaration of Human Rights, and the South African government's Mining Charter. I argue that by embracing the concept of enlarged CSR and collaborating with its supplier base towards this end, the mining industry can improve socio-economic conditions and prevent the collapse of the industry much to the benefit of the mining industry and its stakeholders, including the citizens of South Africa at large who benefit from tax revenues generated by the industry. / MT2018

Thesis (M.A. (Development Studies))--University of the Witwatersrand, Faculty of Humanities, School of Social Sciences, 2016 / This research is a conceptual inquiry into the orientation and practice of corporate social responsibility (CSR) of Korean transnational corporations (TNCs) in South Africa. Through a case study of Mana Technologies’ CSR programme, the research aims to explore Korean TNCs’ conceptualisation of CSR and their rationale behind the engagement in CSR initiatives. The research found that Korean corporations in South Africa draw on the ‘business case’ for CSR in their conceptualisation of CSR. Therefore, CSR orientation, policies and practice of Korean TNCs, to some extent, align with those of TNCs globally. Notwithstanding some similarities with global CSR practices, a Korean path to CSR seems to exist in South Africa. While the Korean CSR programmes in South Africa are underpinned by rational motivation, they institutionalise individuals with seemingly caring and genuine heart in the implementation of their CSR programmes. Thus, CSR effectively becomes a mechanism to shift the image of Korean corporations from greedy representatives of global capital to a caring corporate citizen genuinely committed to the development of society. / MT2017

A significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s organizational identification can both enhance auditor judgment and mitigate any deleterious impact that culture may have on the provision of a uniform level of audit quality. I also examine current cultural variations in auditor judgment in order to ensure that the results of earlier studies still typify the international auditing environment. National culture is assessed using two dimensions (individualism/collectivism, power distance) included in Hofstede’s 1980 cultural values framework. Participants from the United States are used to represent an individualistic/low power distance culture while individuals from India are used to represent a collectivistic/high power distance culture. Firms need mechanisms to elicit desired behaviors that may not be consistent with cultural tendencies in order to provide a uniform level of audit quality. Contrary to expectations, no significant differences are identified between the judgments of auditors from India and The United States. The results, however, do provide evidence that enhancing one’s organizational identification can impact certain professional judgments during the audit process. An association between national culture and auditor attitudes pertaining to client trust is also found. The implications of these findings for the professional auditing environment and future academic research are discussed. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2016. / FAU Electronic Theses and Dissertations Collection

The thesis explores the nature of transnational legalisation by identifying one emerging norm - corporate accountability for human rights violations - and tracing its promotion through three separate pathways of legalisation. At the domestic level, the thesis discusses the jurisprudence of domestic courts that have contemplated assuming extraterritorial jurisdiction over alleged human rights violations of transnational corporations (TNCs) in other states. At the international level, the thesis considers developments in the United Nations (UN), which in 2011 launched a new normative framework to bolster the accountability of TNCs in respect of human rights. At the transnational level, the thesis discusses the Kimberley Process Certification Scheme (KPCS), the Extractive Industries Transparency Initiative (EITI), and the Voluntary Principles on Security and Human Rights (VPs), which have been selected as representative of the range of hybrid schemes increasingly developed by government and industry representatives to ameliorate the impact of TNCs on human rights. The thesis also develops a framework with which to analyse these trends by adopting (and further developing) the liberal institutionalist tool of legalisation, which is described in Kenneth Abbott et al's 'The Concept of Legalisation'. This thesis argues that this classic framework can be adapted and reimagined in the context of the transnational legal system, which is characterised by thick configurations of agents working across a multiplicity of issue areas. I suggest that in applying the classic framework in the transnational context, there appears to be an omitted variable - that of implementation, which exists alongside obligation, precision, and delegation. Implementation refers to the specific actions taken by agents to translate legal or law-like principles into practical, workable instructions for courts, governments, companies and other non-state actors to follow. The thesis argues that an increased focus on implementation generally leads to more effective or greater legalisation. The empirical chapters demonstrate that efforts in implementation are often undertaken for the purpose of strengthening one or more other legalisation characteristics in the long run. This suggests that agents will be willing to accept lower levels of obligation, precision and/or delegation if they believe a focus on implementation will help strengthen these characteristics over time.

Electronic waste is the fastest growing waste stream worldwide. Illegal methods of transport, indifference in legislative response, and public ignorance of what to do in response, all influence e-waste proliferation. This dirty industry of e-waste is hazardous to human health and well-being as well as the environment. Since this dirty industry has ballooned over the last few decades, two major questions arise: What are the primary and secondary factors that influence the proliferation of e-waste dumping in developing countries; and what structures are emerging to combat the e-waste problem in developing countries in Africa? The following pages will investigate the e-waste problem in Africa; Egypt, Nigeria, and South Africa. I will show the role that small and medium industries play in managing the e-waste problem. Through a mass media search of key SMEs and organizations, I find that local enterprises are taking on an extended responsibility to find economic incentives in the e-waste industry and transform it from a vastly hazardous waste stream to a cooperative trade and flourishing industry. The results of these case studies illuminate how lax government regulation and involvement forces smaller businesses and organizations to emerge as the leaders in e-waste management.

published_or_final_version / Urban Planning / Master / Master of Science in Urban Planning

published_or_final_version / abstract / Urban Planning and Environmental Management / Doctoral / Doctor of Philosophy

HIV and AIDS might not necessarily be considered by South African companies to be the primary health condition impacting on their production costs and influence related interventions. The aim of this study was to gain a better understanding of automotive companies' perceptions regarding the health conditions that impact on their productions costs and their related workplace interventions. A cross sectional, electronic survey was conducted amongst 167 companies from the automotive manufacturing sector in South Africa, using stratified random sampling from a representative South African database. The realized sample comprised 74 companies. Descriptive statistics and non-parametric tests were conducted to investigate the perceived health influencing factors impacting production costs, the monitoring thereof, extent of containment, interventions implemented as well as perceived success of workplace interventions to address company health challenges in terms of company size (small, medium and large organisations) and ownership (multinational versus national). The health factors perceived to have a moderate to large impact are HIV/AIDS, smoking, alcohol use, stress, back/neck ache and tuberculosis. These are reported to be better monitored and managed by medium and large organisations. Small organisations reported a smaller impact, fewer efforts and less success. Large organisations have HIV/AIDS interventions while those with wellness programmes seemed better able to monitor and manage health issues. Smaller organisations were not convinced of the benefits of interventions in addressing health challenges. As the impacting health conditions seemed linked, comprehensive and integrated wellness programmes in health supportive environments are required to address the health issues and ensure organisation competitiveness. Evidence for the effectiveness of workplace wellness programmes in South African is limited and calls for the evaluation of interventions as a priority. / Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2013.

South Africa's public institutions are expected to conduct their activities in a way that satisfy the public interest to ensure the welfare of the people. In formulating public policies and in carrying out their duties, these institutions are constitutionally required to be answerable to the communities, particularly in a democratic state. Hence, many community leaders strongly believe that transparency and public accountability can help to expose and reduce large-scale tendencies of financial irregularities and corruption in public agencies. Despite different racial groups, levels of education and occupation the ordinary members of the public are discontented about inadequate accountability and openness of parastatals. This can tend to lead to unethical and irresponsible conduct in government departments and parastatals. Therefore this thesis assesses an emerging challenge experienced by public enterprises in reacting to the urgent need for increased answerability for the behaviour of administrators and officials. Over the past few years, parastatals have attracted heavy criticism from several quarters of various communities for embracing racial discriminatory policies and conniving with departments of the previous government to fortify those racial policies. The veil of confidentiality clause and the right to privacy, which clouded the abuse of political power by both the government and public organisations, shrouded the activities of the parastatals. However, even the advent of democracy in South Africa in 1994 did not reduce unethical conduct, such as corruption, patronage and nepotism, among administrators and officials. Instead the scale of these unbecoming tendencies have currently either increased or received more publicity. Frequent financial irregularities are continuously reported, which cause great damage to the image of public organisations and erodes public trust. Therefore, in trying to address these problems attributed to the inadequacy of public accountability and transparency, parastatals have to consider and evaluate several bewildering challenges. The main thing is to critically re-examine the role of public accountability and transparency in public institutions. In doing that, a focus must be on finding answers for the following questions. To whom and how are parastatals accountable? Why is it necessary for them to publicly give full account of their activities to the communities? Essentially, this thesis is particularly concerned with a large parastatal in Kwa-Zulu/Natal, which is chosen a point of references, namely, Umgeni Water Board. / Thesis (M.A.)-University of Natal, Pietermaritzburg, 2001.

Society's strategy for achieving well being is incompatible with long term global development. The consequences of economic growth and expansion are manifested in severe ecological and social crisis. Structural changes are needed throughout society's institutions to shift the dominant concept and pursuit of progress toward a concept of progress that is based on the development of balanced social, ecological and economic well being. This involves changing roles, responsibilities and accountability of many global institutions and organizations including government, corporations and civil society. Reviews of both dominant theory's (classical theory) and current corporate-led practices' perceptions about corporate social responsibility and accountability elucidate their limitations to motivate or support structural changes, thus prompting the need to explore alternative theories and practices for structural change. Social institution theories and structural change theories are examined as alternatives, as well as alternative practices that build corporate social responsibility. The main objective of the thesis is to explore social accounting as tool for corporations and other organizations to build social responsibility and accountability in society. This objective is explored by studying and analyzing the current practices and theoretical perspectives on social accounting and auditing. Social accounting and auditing principles are applied and further examined by developing a multiple bottom line framework for VanCity Credit Union's Alternative Lending Program. Social accounting and auditing has limited applicability to large corporations since their profit motive prevents their transparency and accountability. The contribution of social accounting and auditing in society is to increase the accountability of some organizations: it allows some corporations with unique social goals to substantiate their claims for social responsibility. Social accounting and auditing is also key in assessing the performance of organizations in the social economy since their social contributions to society are undermined by mainstream bottom line assessment. The role of civil society in advancing social accounting practices is essential. It is concluded that social accounting and auditing should be developed in conjuntion with practices that resist negative outcomes of the growing global economy, as well as in co-ordination with local strategies that strive to develop an economy focused on meeting local needs.