Text in Afrikaans / Weens die veeleisende aard van sorggewing aan VIGS-weeskinders, bevind die sorggewers hulle dikwels in 'n posisie waar hulle self sorg en ondersteuning nodig het. Die vraag het begin ontstaan op watter manier hierdie sorggewers ondersteun kan word. Dit het duidelik geword dat die kerk vanuit hul sosiale verantwoordelikheid sorg en ondersteuning aan die sorggewers kan bied. Sorggewers van een instansie wat aan die navorsingsreis deelgeneem het, het inderdaad nie genoeg sorg en ondersteuning van die kerk ontvang nie. Hierdie gebrek aan ondersteuning het 'n direkte invloed op die sorggewers se hantering van sorggewingseise. Sorggewers van die ander twee deelnemende instansies ontvang genoeg ondersteuning van lidmate, en dit maak 'n groot verskil aan hoe sorggewingspanning beleef word. In hierdie studie is daar krities gekyk na wyses waarop die kerk betrokke is en verder kan betrokke raak by die sorggewers van VIGSweeskinders. / Philosophy, Practical & Systematic Theology / M.Th. (Praktiese Teologie)

In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world. Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

Milton Friedman’s theory of free market corporate responsibility, which states that the maximizing of profits is the only social responsibility a law-abiding business has, is clearly a concept of the past. A concept that is very relevant today, is the concept of sustainable development, which may be defined as development that meets the needs of the present world without forfeiting the ability of future generations to meet their personal needs. This concept recognises that stakeholders and shareholders require forward-looking information to attend to the economic, environmental and social aspects of a business’s activities. Previous research has indicted that the financial performance of a business alone isn’t the sole reason for its success. This demonstrates the change from a single-bottom-line management and reporting approach to a triple-bottom-line management and reporting approach. The Global Reporting Initiative (GRI) developed a Sustainability Reporting Framework that is generally considered the most widely used framework in terms of social responsibility reporting. In this research project, the unique set of business principles and values of co-operatives were analyzed and evaluated, and congruence were found between sustainable development and co-operative governance. Co-operatives in their diverse forms support the fullest participation in the economic and social development of people since they put people at the centre of their business and not capital. The primary objective of this study was to determine the extent to which the GRI guidelines, as a reporting framework, are feasible or applicable to cooperatives as a business model. In this research project, the abovementioned GRI guidelines are applied on a selected cooperative’s activities. The empirical case study, based on the agricultural co-operative Agri- Com, illustrated that the Level C Reporting Framework as per the GRI, can be used very successfully in the co-operative business model. In the case of Agri-Com, it was found that even though it is a co-operative, its primary management and reporting focus remained primarily on the financial aspects. It can therefore be recommended that in this instance, the guidelines per the Level C Reporting Framework, be considered as a method to better embrace the principles of the co-operative business model. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world. Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

Milton Friedman’s theory of free market corporate responsibility, which states that the maximizing of profits is the only social responsibility a law-abiding business has, is clearly a concept of the past. A concept that is very relevant today, is the concept of sustainable development, which may be defined as development that meets the needs of the present world without forfeiting the ability of future generations to meet their personal needs. This concept recognises that stakeholders and shareholders require forward-looking information to attend to the economic, environmental and social aspects of a business’s activities. Previous research has indicted that the financial performance of a business alone isn’t the sole reason for its success. This demonstrates the change from a single-bottom-line management and reporting approach to a triple-bottom-line management and reporting approach. The Global Reporting Initiative (GRI) developed a Sustainability Reporting Framework that is generally considered the most widely used framework in terms of social responsibility reporting. In this research project, the unique set of business principles and values of co-operatives were analyzed and evaluated, and congruence were found between sustainable development and co-operative governance. Co-operatives in their diverse forms support the fullest participation in the economic and social development of people since they put people at the centre of their business and not capital. The primary objective of this study was to determine the extent to which the GRI guidelines, as a reporting framework, are feasible or applicable to cooperatives as a business model. In this research project, the abovementioned GRI guidelines are applied on a selected cooperative’s activities. The empirical case study, based on the agricultural co-operative Agri- Com, illustrated that the Level C Reporting Framework as per the GRI, can be used very successfully in the co-operative business model. In the case of Agri-Com, it was found that even though it is a co-operative, its primary management and reporting focus remained primarily on the financial aspects. It can therefore be recommended that in this instance, the guidelines per the Level C Reporting Framework, be considered as a method to better embrace the principles of the co-operative business model. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

Text in Afrikaans / Weens die veeleisende aard van sorggewing aan VIGS-weeskinders, bevind die sorggewers hulle dikwels in 'n posisie waar hulle self sorg en ondersteuning nodig het. Die vraag het begin ontstaan op watter manier hierdie sorggewers ondersteun kan word. Dit het duidelik geword dat die kerk vanuit hul sosiale verantwoordelikheid sorg en ondersteuning aan die sorggewers kan bied. Sorggewers van een instansie wat aan die navorsingsreis deelgeneem het, het inderdaad nie genoeg sorg en ondersteuning van die kerk ontvang nie. Hierdie gebrek aan ondersteuning het 'n direkte invloed op die sorggewers se hantering van sorggewingseise. Sorggewers van die ander twee deelnemende instansies ontvang genoeg ondersteuning van lidmate, en dit maak 'n groot verskil aan hoe sorggewingspanning beleef word. In hierdie studie is daar krities gekyk na wyses waarop die kerk betrokke is en verder kan betrokke raak by die sorggewers van VIGSweeskinders. / Philosophy, Practical and Systematic Theology / M.Th. (Praktiese Teologie)

In this study it is argued that organisations can contribute to development through their Corporate Social Responsibility Initiatives (CSR). Therefore one should consider CSR programmes similar to development programmes and should be managed accordingly. When one communicates in a development context it happens within the extensive field of development communication. In this field the participatory approach to development communication is regarded as the normative approach. In view of this, this study argues that communication in CSR programmes should conform to the principles of the participatory approach. Participatory evaluation is one of the elements of the participatory approach; therefore the evaluation of programmes should adhere to the principles of the participatory approach to contribute to sustainable development. For this reason this study is informed by the relevant principles of the participatory approach to evaluation: dialogue; participation; empowerment and diversity. These principles of participatory evaluation are rooted in the mentioned principles and they are: partnership; participation in evaluation; acknowledgement of local knowledge; empowerment and change. The financial sector in South Africa is one of the largest financial contributors towards CSR. As a result, two financial organisations were chosen to be studied. The research question of this study is: What is the nature of the communication during evaluation of CSR programmes in the financial sector? A qualitative approach is used in this study to obtain the relevant information. Qualitative content analysis, semi-structured interviews and focus groups were used as research methods. The conclusion is made that none of the five programmes in this study use participatory evaluation to evaluate their CSR programmes. In two of the programmes a limited partnership is identified between the organisation and/or the program leader and the beneficiaries, while no partnership was found in the other three programmes. Limited participation from the beneficiaries of the two programmes during evaluation was observed; hence limited local knowledge is recognised in these two programmes. It was also found that only two programmes' beneficiaries are empowered through evaluation and only these two programmes changed according to the beneficiaries’ input. These findings that were made through an empirical study indicate that in spite of the limited presence of some principles of participatory evaluation in two of the five programmes, neither of the organisations uses participatory evaluation methods to evaluate their CSR programmes. / Thesis (MA (Communication Studies))--North-West University, Potchefstroom Campus, 2013

In this study it is argued that organisations can contribute to development through their Corporate Social Responsibility Initiatives (CSR). Therefore one should consider CSR programmes similar to development programmes and should be managed accordingly. When one communicates in a development context it happens within the extensive field of development communication. In this field the participatory approach to development communication is regarded as the normative approach. In view of this, this study argues that communication in CSR programmes should conform to the principles of the participatory approach. Participatory evaluation is one of the elements of the participatory approach; therefore the evaluation of programmes should adhere to the principles of the participatory approach to contribute to sustainable development. For this reason this study is informed by the relevant principles of the participatory approach to evaluation: dialogue; participation; empowerment and diversity. These principles of participatory evaluation are rooted in the mentioned principles and they are: partnership; participation in evaluation; acknowledgement of local knowledge; empowerment and change. The financial sector in South Africa is one of the largest financial contributors towards CSR. As a result, two financial organisations were chosen to be studied. The research question of this study is: What is the nature of the communication during evaluation of CSR programmes in the financial sector? A qualitative approach is used in this study to obtain the relevant information. Qualitative content analysis, semi-structured interviews and focus groups were used as research methods. The conclusion is made that none of the five programmes in this study use participatory evaluation to evaluate their CSR programmes. In two of the programmes a limited partnership is identified between the organisation and/or the program leader and the beneficiaries, while no partnership was found in the other three programmes. Limited participation from the beneficiaries of the two programmes during evaluation was observed; hence limited local knowledge is recognised in these two programmes. It was also found that only two programmes' beneficiaries are empowered through evaluation and only these two programmes changed according to the beneficiaries’ input. These findings that were made through an empirical study indicate that in spite of the limited presence of some principles of participatory evaluation in two of the five programmes, neither of the organisations uses participatory evaluation methods to evaluate their CSR programmes. / Thesis (MA (Communication Studies))--North-West University, Potchefstroom Campus, 2013

The North-West University (NWU) is an example of an organization that has a social responsibity towards the community and the environment within which it finds itself (Van Schalkwyk, 2013). One of the social responsibility programmes of the NWU-Pukke is known as the Students’ Rag Community Service (SRCS). The SRCS is a registered NPO (non-profit organization) which is run by the students of the NWU Potchefstroom Campus and which has been in existence since 1992 in its present form. In this study it is argued that the SRCS developmental projects could be offered in a more effective and sustainable manner by implementing the basic principles of the participatory approach, viz. Participation, dialogue, empowerment and cultural identity in order to support the local communities in their developmental processes. For the present study the focus was solely on one of the SRCS projects, the Pick a leader-leadership development project. This project has the aim of providing in the developmental needs of ten to fifteen Grade 11 learners in three schools in the North West Province (Potchefstrom and the surrounding communities in Ikageng). Thus project participants (learners) are instructed in basic skills about starting their own businesses (entrepreneurship); how to develop their leadership skills and to apply these skills, and how to be able to use basic life skills in their everyday lives. Various theoreticians have explained how NPO’s without participatory communication are seldom successful in terms of developmental initiatives. The learners can only develop if the relevant roleplayers of the project take ownership of the project by also being able to communicate in a participatory manner about their specific needs with both the NPO and the project volunteers. The NWU-Pukke volunteers, who manage this particular project, therefore have the responsibility to communicate in a participatory manner with the relevant learners, their teachers and then also the different principals to make the project succeed and to contribute to the realization of the developmental needs of the learners. The general research aim of the study had been to determine the nature of the communication among interest groups in the Pick a leader-leadership development programme of the SRCS. Qualitiative research methods, viz. Semi-structured interviews, focus group interviews and participant observation, were used in this study for purposes of making making a thorough investigation into the nature of the communication among those involved in the Pick a leader leadership development programme. The purpose of this was to determine perspectives about the project held by the persons involved (but especially those of the learners) and to interpret these in line with the normative theoretical principles of the participatory approach to developmental communication. It was ultimately found that the communication in the Pick a leader-leadership development programme was mostly one-way. / MA (Communication Studies), North-West University, Potchefstroom Campus, 2014

The North-West University (NWU) is an example of an organization that has a social responsibity towards the community and the environment within which it finds itself (Van Schalkwyk, 2013). One of the social responsibility programmes of the NWU-Pukke is known as the Students’ Rag Community Service (SRCS). The SRCS is a registered NPO (non-profit organization) which is run by the students of the NWU Potchefstroom Campus and which has been in existence since 1992 in its present form. In this study it is argued that the SRCS developmental projects could be offered in a more effective and sustainable manner by implementing the basic principles of the participatory approach, viz. Participation, dialogue, empowerment and cultural identity in order to support the local communities in their developmental processes. For the present study the focus was solely on one of the SRCS projects, the Pick a leader-leadership development project. This project has the aim of providing in the developmental needs of ten to fifteen Grade 11 learners in three schools in the North West Province (Potchefstrom and the surrounding communities in Ikageng). Thus project participants (learners) are instructed in basic skills about starting their own businesses (entrepreneurship); how to develop their leadership skills and to apply these skills, and how to be able to use basic life skills in their everyday lives. Various theoreticians have explained how NPO’s without participatory communication are seldom successful in terms of developmental initiatives. The learners can only develop if the relevant roleplayers of the project take ownership of the project by also being able to communicate in a participatory manner about their specific needs with both the NPO and the project volunteers. The NWU-Pukke volunteers, who manage this particular project, therefore have the responsibility to communicate in a participatory manner with the relevant learners, their teachers and then also the different principals to make the project succeed and to contribute to the realization of the developmental needs of the learners. The general research aim of the study had been to determine the nature of the communication among interest groups in the Pick a leader-leadership development programme of the SRCS. Qualitiative research methods, viz. Semi-structured interviews, focus group interviews and participant observation, were used in this study for purposes of making making a thorough investigation into the nature of the communication among those involved in the Pick a leader leadership development programme. The purpose of this was to determine perspectives about the project held by the persons involved (but especially those of the learners) and to interpret these in line with the normative theoretical principles of the participatory approach to developmental communication. It was ultimately found that the communication in the Pick a leader-leadership development programme was mostly one-way. / MA (Communication Studies), North-West University, Potchefstroom Campus, 2014