Thesis (M.A.)--Ohio University, March, 2009. / Title from PDF t.p. Includes bibliographical references.

Many organisations today are still not making use of Management Accounting tools to assist in providing sustainability information for decision-making and the influence this can have on the financial performance of an organisation. This may have a negative impact on the financial performance of organisations, the result of the number of errors and miscalculations that can occur, including obsolete cost drivers; miscalculated business decisions, inaccurate information and human errors. Without applying Management Accounting tools, managers of organisations may find it difficult to improve the day-to-day operations and to take decisions to enhance the financial performance of their business. In this study, information was collected from interviews to determine whether Management Accounting tools could provide sustainability information for decision-making, and how this would influence the financial performance of an organisation. The research was carried out in organisations listed on the JSE. This study found that Management Accounting tools are important in providing sustainability information for decision-making and in determining how this information influences the financial performance of JSE listed organisations. Furthermore, Management Accounting tools provide strategies that influence decision-making and performance, although decision-making is the responsibility of executives or directors of the organisations. The study also found that Management Accounting tasks are performed by financial managers who focus solely on financial statements and reporting. Hence future research should focus on the importance of devolving Management Accounting roles to financial accountants or managers to enable the organisation to focus on different reports for different outcomes. / Management Accounting / M. Phil. (Management Accounting)

Sustainability reporting is becoming increasingly important, and governments and stock exchanges of many countries require or strongly encourage businesses to provide some level of sustainability reporting. South Africa is one of few emerging market economies and the only country in Africa which show substantial sustainability reporting activities. In South Africa, sustainable development has been recognised at a constitutional and legislative level. Companies listed on the Johannesburg Stock Exchange (JSE) must integrate sustainability reporting with financial reporting, or explain why they are not complying. Establishing a suitable sustainability reporting framework should therefore be part of the strategic integration of sustainability with other aspects of organisational planning and decision-making. This study suggests such a framework of standards and indicators for sustainability reporting in South African businesses, and evaluates it in South African listed companies. Mixed methods research was used in two phases. In phase 1, a critical analysis of the literature produced a framework of standards and indicators to be used as a measure to evaluate sustainability reporting in South Africa. In phase 2, first hand, original data was collected by performing a quantitative content analysis of sustainability reports of 84 companies listed on the Johannesburg stock exchange with the aim to identify standards and indicators that are applied in the content of sustainability reports in South Africa. Quantitative content analysis involves analysing material and then classifying it into various coding units or themes found in the material - it is a systematic way of converting text to numerical variables for quantitative data analysis.

Organisations globally are communicating their environmental sustainability impact to stakeholders by means of the widely used sustainability report. A key benefit of environmental sustainability reporting is that organisations can gain a positive reputation when these reports are presented to stakeholders. Organisations in South Africa are faced with many challenges regarding managing sustainability information and producing an environmental sustainability report. Two of the primary challenges are the many diverse standards for sustainability reporting and data quality issues. Information Technology (IT) can be used to support and improve the process of sustainability reporting but it is important to align the environmental sustainability strategies with the strategies of business and also with the IT strategy to avoid silos of information and reporting. Enterprise Architecture (EA) can be used to solve alignment problems since it supports business-IT alignment. EA is defined by the International Standards Organisation (ISO) as “The fundamental concepts or properties of a system in its environment embodied in its elements, relationships, and in the principles of its design and evolution”. It can be argued, therefore, that EA can be used to support environmental sustainability information management and the reporting process by means of its support of improved business-IT alignment and ultimately integrated systems. The main objective of this study is to investigate how EA can be used to support environmental information management (EIM) and reporting. A survey study of thirty one prominent South African organisations was undertaken in order to investigate the status of their EA adoption and environmental reporting and EIM processes. An EA for EIM Toolkit and a set of guidelines are proposed which can provide support for EIM through the use of EA. These guidelines were proposed based on best-practice for each of the three process levels of an organisation, namely, the strategic level, the operational level and the technological level. The toolkit and guidelines were derived from theory and the results of the industry survey were then validated by an in-depth analysis of a case study consisting of multiple cases with key employees of seven South African organisations which have proved to be successful at EA and EIM and reporting. The results of the case study show that the EA for EIM Toolkit and related guidelines can assist organisations to align their environmental sustainability strategies with their organisational and IT strategies.

The focus of this thesis was to develop a simplified framework for future sustainability reports. The traditional approach to corporate reporting is limited in its ability to meet expectations of stakeholders for what drives value creation in a business. Sustainability performance reports are aimed at providing stakeholders information regarding a company’s non-financial performance and to provide stakeholders some information regarding the future performance that can be expected. The idea behind sustainability and the triple bottom line is that a company’s ultimate success can and should be measured not just by the financial bottom line, but also by its social, environmental and economic success. Sustainability reporting, also known as triple bottom line reporting incorporates the economic, social and environmental performance of a company, but there is no universally accepted definition of the subject. Sustainability is a contested subject and defined differently by different groups to suit their purposes. This places the phenomenon in a situation where its future is threatened. / D.B.L.

published_or_final_version / abstract / Urban Planning and Environmental Management / Master / Master of Philosophy

The focus of this thesis was to develop a simplified framework for future sustainability reports. The traditional approach to corporate reporting is limited in its ability to meet expectations of stakeholders for what drives value creation in a business. Sustainability performance reports are aimed at providing stakeholders information regarding a company’s non-financial performance and to provide stakeholders some information regarding the future performance that can be expected. The idea behind sustainability and the triple bottom line is that a company’s ultimate success can and should be measured not just by the financial bottom line, but also by its social, environmental and economic success. Sustainability reporting, also known as triple bottom line reporting incorporates the economic, social and environmental performance of a company, but there is no universally accepted definition of the subject. Sustainability is a contested subject and defined differently by different groups to suit their purposes. This places the phenomenon in a situation where its future is threatened. / D.B.L.

Thesis (MBA)--Stellenbosch University, 2006. / ENGLISH ABSTRACT: Sustainable development, defined as "Development that meets the needs of the present without compromising the ability of future generations to meet their own needs" is the focus of the research project. The main objectives of the study were firstly to identify the key issues for business around sustainable development for businesses, and secondly to propose a method for communicating these issues to business leaders based on their personality types. A literature study was conducted of the two relevant fields, namely sustainable development and the Myers-Briggs Type Indicator (MBTI) personality type framework. From the first part of the study the findings indicated the recurring themes for sustainable development from a business perspective, which are firstly that businesses have no choice but to take cognisance of sustainable development, secondly that sustainable development makes business sense, thirdly that sustainable development is relevant for all types of business, fourthly that sustainable development requires innovative thinking and lastly that the pressure on business to conduct their operations according to sustainability principles will increase in future. According to the literature study on personality types and communication, MBTI distinguishes between sixteen personality types, based on four dimensions with two extremes each. One of the dimensions defines how people most effectively absorb information. Some people prefer a big picture, conceptual approach. Other people prefer details, facts and figures. The content of the communication should be guided accordingly. The other three dimensions of the MBTI personality definition inform decisions about the setting, communication media and interaction during communication. Relevance of the information and credibility of the sources is important in communication about an important topic, regardless of personality type. Recommendations are firstly that the personality-based approach for presenting the key issues regarding sustainable development to business leaders be used by practitioners in the field and academics, and secondly that the impact should be tested. The testing is a possible topic for another study project. / AFRIKAANSE OPSOMMING: Volhouhare ontwikkeling, gedefinieer as "Ontwikkeling wat bestaande behoeftes aanspreek sonder om die vermoe van toekomstige geslagte te benadeel om hulle behoeftes aan te spreek", is die fokus van die werkstuk. Die belangrikste doelwitte van die studie was om eerstens die belangrikste kwessies rakende volhouhare ontwikkeling vanuit 'n besigheidsperspektief te identifiseer, en tweedens 'n manier voor te stel om hierdie kwessies aan te bied aan besigheidsleiers gebaseer op persoonlikheidstipes. 'n Literatuurstudie is gedoen van beide relevante velde, naamlik volhoubare ontwikkeling en die Myers-Briggs Type Indicator (MBTI) raamwerk vir persoonlikheidstipes. Bevindings uit die eerste gedeelte van die studie het aangetoon dat die deurlopende temas rakende volhoubare ontwikkeling vanuit 'n besigheidsperspektief die volgende is: eerstens het besighede geen ander keuse as om kennis te neem van volhoubare ontwikkeling nie, tweedens dat volhoubare ontwikkeling voordelig vir besigheid is, derdens dat volhoubare ontwikkeling relevant is vir alle tipes besighede, vierdens dat volhoubare ontwikkeling innovasie vereis en laastens dat die druk op besighede in die toekoms gaan toeneem om volhoubare besigheid te bedryf. Uit die literatuurstudie oor persoonlikheidstipes en kommunikasie blyk dat MBTI onderskei tussen sestien persoonlikheidstipes, gebaseer op vier dimensies met twee ekstreme elk. Een van die dimensies definieer hoe mense inligting effektief inneem. Sommige mense verkies 'n konsepsuele, algemene benadering. Andere verkies detail, feite en syfers. Die inhoud van die kommunikasie moet dienooreenkomstig aangepas word. Die ander drie dimensies van die MBTI persoonlikheid definisie het 'n invloed op die omgewing, die kommunikasiemedia en die interaksie tydens kommunikasie. Relevansie van die inligting en betroubaarheid van die bronne is belangrik vir kommunikasie oor 'n belangrike onderwerp ongeag die persoonlikheidstipe. Aanbevelings is eerstens dat die persoonlikheidstipe benadering vir die aanbied van belangrike kwessies rakende volhoubare ontwikkeling aan besigheidsleiers gebruik word deur persone wat in die veld werk asook akademici of kursusaanbieders wat gehore toespreek daaroor. 'n Tweede aanbeveling is dat die impak van die benadering getoets word. Die toetsing is 'n moontlike onderwerp vir 'n ander werkstuk.

Thesis (MBA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Stakeholders have demanded that strategic disclosure and sustainability reporting of companies are disclosed in more detail in order for the different stakeholders to form an opinion whether to invest, partner and contribute towards the sustainability of the company. Different stakeholders require different disclosure. Various bodies have been formed to established guidelines for sustainable reporting. The Global Reporting Initiative has become the leader in the field and have implemented the fourth generation of their Sustainable Reporting Guidelines. This study was to evaluate the strategic sustainable disclosure of companies in the banking and retail sectors. Five companies from each sector were selected being consistent with previous studies. The previous studies utilised the 2010 and 2011 information with this study focusing on the 2012 company reports. The reports used were the integrated annual reports, sustainability reports and annual financial statements where applicable. Strategic disclosure was evaluated against three different baseline models. Two of these models, being baseline 1 and baseline 2, were used in previous studies with a new baseline being introduced. Baseline 1 was based on the Global Reporting Initiatives third generation guidelines with seven reporting elements. Baseline 2 was based on the elements of the strategic architecture framework with eight reporting elements. Baseline 3 was based on the new Global Reporting Initiatives fourth generation reporting guidelines, which were issued in May 2013. The main differences from the Global Reporting Initiatives third generation and fourth generation was moving previous standard requirements to guidelines and the introduction of new standard disclosures. The study results showed an overall improvement in both sectors for all the companies using baseline 1 and 2 from 2011 to 2012. Baseline 3 differed to baseline 1 in only the organisational profile element with an additional fourteen questions but the removal of four questions. The results of the organisational profile were markedly worse than baseline 1 with an overall drop of 23% and 18% for the banking and retail sector respectively. Baseline 1 should be replaced by baseline 3 moving from the third to fourth generation of the Global Reporting Initiative sustainability guidelines.

This research seeks to identify how an organization's facility management (FM) practices relate with the state of sustainability in the organization. A review of the literature leads to presentation of a model defining these relationships. The concepts of direct and indirect FM sustainability roles in organizational sustainability are presented. Accepted facility metrics found in the APPA Facilities Performance Indicator Survey are used as indicators of FM in University System of Georgia institutions and are tested for correlation with sustainability best practices scores generated in an assessment performed for this research. FM performance indicators representing the direct role of FM are not found to be correlated with organizational sustainability best practicesin USG higher education organizations.