The purpose of this study was to develop an environmental reporting framework for the Tanzanian industrial sector. To achieve the purpose, the study started by developing a disclosure index, which was used to measure the current extent of environmental reporting in Tanzania. There were two phases in the process of developing the environmental disclosure index (EDI) for the Tanzanian industrial sector. The first phase involved identifying and refining the items for disclosure from the literature. In particular the studies on environmental reporting/disclosure were reviewed and the items to be included in the initial disclosure index were identified. The second phase involved the development of the final disclosure index using the Delphi inquiry method. In the Delphi inquiry, knowledgeable experts in environmental issues were consulted and asked for their opinion on the items proposed, whether the item should be retained, removed or any addition of new item. Therefore, the role of the experts was, first to confirm and validate items to be included in the EDI, and second, to assess the importance of the disclosure of each item by allocating weight to every item. The extent of environmental reporting in Tanzania was measured by using the EDI developed. The annual and environmental reports from various organisations operating in Tanzania were requested and read to determine the current extent of environmental reporting. The results indicated that the information reported by organisations operating in Tanzania mostly came from the categories ‘Organisational context’ and ‘Management performance, policies and systems. The information from ‘environmental performance’ category was left unreported. After the current extent of environmental reporting has been explored, the environmental reporting framework (ERF) was developed. The framework intended to provide guidance on environmental reporting to organisations (from the industrial sector) of any size operating in the country. In particular the framework provided the guidance on four steps to be followed when preparing environmental reports and the content to be included in the reports. After the ERF was developed, it was tested to investigate its applicability using two case studies. The results indicated that the steps to be followed when preparing environmental reports were valid and implementable. / College of Accounting Sciences / D. Phil. (Accounting Sciences)

Thesis (Ph.D.)--University of Melbourne, Melbourne School of Land and Environment, 2009. / Typescript. Includes bibliographical references (p. 361-386)

As a sub-component of “green economy”, “the green transport” phrase is used interchangeably with eco-mobility, sustainable transport and clean transport. It has gained momentum as a way of addressing several socio-economic and environmental challenges associated with the conventional fossil-based transportation systems. Governments across the world have since developed policies and financial support mechanisms to pursue a greener transportation path. As a player in the global system, South Africa is expected to play a particular role. While research has been conducted in South Africa on various themes of transport greening, there seemed to be a lack of academic, integrated and comprehensive analyses of policy responses to these themes. This research thus sought to investigate and provide insight on the government’s responses to the transport greening revolution. It sought to benchmark this country against leading global players, making recommendations on policy directions for five transport greening themes: fuel quality, fuel economy, fuel switch, technology switch and non-motorised transportation. The aim was to contribute to the green economy body of knowledge, while assisting in guiding policy direction to enhance the country’s response system to the transport greening transition. Primary data were collected from interviews largely with representatives of key government departments at national and provincial levels as well as from attendance at various government and industry fora. Secondary data were obtained from policy, legislative and regulatory documents as well as official reports. Both primary and secondary data were analysed qualitatively using content analysis and presented using graphic, tabular and verbatim techniques. Using ideas borrowed from interventionist, systems, sustainability and globalisation conceptual frameworks, this research describes how South Africa is lagging behind the rest of the world in terms of transport greening policies and related financial and non-financial support mechanisms. Examples of good practice are nonetheless evident within the governance system. These include the adoption of globally accepted emissions and fuel economy standards, inclusion of transport greening agenda in various domestic legislative and policy frameworks, through to the exemption of certain transport greening products from import and local taxes. Many gaps still exist such as lack of incentives actively stimulating the demand and supply of green transport goods and services. This research therefore calls for more state intervention to address these gaps and strengthen existing policy and legislative frameworks. Due to the small sample of data sources used, the results are not generalisable, but nonetheless provide insight on green transportation and what South African policy makers should consider to improve the status quo. / Environmental Sciences / Ph. D. (Environmental Management)

This study contributes towards the ever-growing research field of sustainability reporting within the broader context of integrated reporting. Sustainability reporting is the integration of the environmental, social and economic aspects of an organisation in the communication with stakeholders. South Africa’s Johannesburg Stock Exchange (JSE) has taken a leading role in the drive for integrated reporting. The aim of the study was to determine the quality of sustainability reporting for the JSE listed firms post the introduction of listing requirements for integrated reporting. Reports of good quality enable stakeholders to make sound decisions from the reported information. The study was limited to sustainability reporting for JSE listed firms. The theoretical lens for the study is the stakeholder theory developed by Freeman (1984). The study analyses perceptions of sustainability practitioners on quality of sustainability reporting for JSE listed firms for the period of 2009 to 2017. In this study, the focus was to gain rich insights from sustainability practitioners involved in the sustainability reporting value chain of JSE listed firms. This included report preparers, report assurance providers, report users and other report critical reviewers. The recordings of the semistructured interviews undertaken in this study were transcribed verbatim and analysed using a descriptive analysis technique called Tesch’s coding. The researcher reviewed the information, probed and summarised the main themes that emerged from the qualitative research. The study shows that there are no explicit mandatory requirements for integrated reporting and sustainability reporting for JSE listed firms, contrary to the perception of some scholars and practitioners. The publication of integrated and sustainability reports is, however, now business best practice for firms on the JSE. Admittedly, this is partly because of King Codes recommendations of South Africa that promotes integrated reporting. Sustainability reporting has been improving over a nine-year period, but this cannot be solely attributed to the listing requirements. Basic interventions such as listing requirements for integrated reporting on the JSE and the shareholder compacts on South Africa’s State-owned companies, although not explicitly mandatory, have contributed in promoting integrated and sustainability reporting in South Africa. There are many drivers of sustainability reporting for JSE listed firms. These can be categorised as internal and external drivers. The internal drivers can also be regarded as critical success factors for sustainability reporting quality for JSE listed firms. The study revealed the dominance of the two drivers of sustainability reporting, namely stakeholder demands and the role of leadership in shaping sustainability reporting in the South African context. The combination of the two drivers on sustainability reporting for JSE listed firms confirms the assumptions of the stakeholder theory. In the process of determining the trends in reporting and the actual drivers for improved quality in reporting, the cross-cutting theme that emerged was that different organisations are in different stages of their reporting journey. There are early adopters and late adopters. Organisations that choose to be involved in integrated reporting and sustainability reporting experience a real journey of reporting, hence various organisations are at different stages depending when and how they commenced their reporting journey. The researcher coined that process “sustainability reporting life stages”. The study further found that there are many determinants for quality of sustainability reporting for JSE listed firms. The sustainability practitioners perceive quality from the view of the Global Reporting Initiative and Integrated Reporting Council frameworks, thus confirming the entrenchment of the two frameworks in the South African context. The best option assurance mechanism in the form of the Combined Assurance Model was observable in the better reporting sectors on the JSE and State-owned companies. The critical paths for sustainability reporting have been provided, indicating the need for sustainability leadership and stakeholder inclusiveness. / Business Management / D.B.L.

Sustainable development and the Triple Bottom Line integrated sustainability concept focus on the choices between the imperatives of economic efficiency, social development and environmental sustainability. Corporate governance is being imposed by stakeholders and corporate social responsibility is indicated as being the most important socio-environmental demand being made on contemporary leaders. The influence of idealism and realism on, and the reasons for failure of, solid waste reduction projects in terms of sustainability is the foundation of the theories postulated in this research. It is the objective of this research to identify the motivational factors, with special reference to developing countries, of social capital, including management processes leadership and people management, that will augment solid waste reduction projects that are lethargic at starting, or deteriorating, to achieve sustainability. The methodology is to review the literature available to identify the augmenting (motivational) factors, and use analytical philosophical and empirical research to test formulated constructs using hypotheses. The criterion for the research sample is to obtain the opinions of environmental specialists in South Africa using a questionnaire. The technique employed is multivariate data analysis to identify the type of interdependent relationships, including cluster and multidimensional scaling analyses. Hypothesis testing, in this research, leads to the conclusion that additional motivational factors are needed to support the economic imperatives to make the process sustainable. `Reality' is statistically significantly different to `idealistic'. The inference is that for solid waste reduction projects to succeed leaders from government and the private sector are required, through the use of legislation and taking into consideration the value of waste, to instil economic incentives. According to this research, personal values and belief systems have little to contribute to the process of sustainability. The outcome of this research provides a strategy-benchmarking-model that leaders can use to target and prioritise their efforts in respect of achieving success with waste projects. The contribution it makes to the knowledge base of the subject and responsible leadership is contained in its summation of the augmenting factors required, their relative importance, and the lessening of the complexity of approach to these projects. / Graduate School of Business Leadership / D.B.L.

Sustainable development and the Triple Bottom Line integrated sustainability concept focus on the choices between the imperatives of economic efficiency, social development and environmental sustainability. Corporate governance is being imposed by stakeholders and corporate social responsibility is indicated as being the most important socio-environmental demand being made on contemporary leaders. The influence of idealism and realism on, and the reasons for failure of, solid waste reduction projects in terms of sustainability is the foundation of the theories postulated in this research. It is the objective of this research to identify the motivational factors, with special reference to developing countries, of social capital, including management processes leadership and people management, that will augment solid waste reduction projects that are lethargic at starting, or deteriorating, to achieve sustainability. The methodology is to review the literature available to identify the augmenting (motivational) factors, and use analytical philosophical and empirical research to test formulated constructs using hypotheses. The criterion for the research sample is to obtain the opinions of environmental specialists in South Africa using a questionnaire. The technique employed is multivariate data analysis to identify the type of interdependent relationships, including cluster and multidimensional scaling analyses. Hypothesis testing, in this research, leads to the conclusion that additional motivational factors are needed to support the economic imperatives to make the process sustainable. `Reality' is statistically significantly different to `idealistic'. The inference is that for solid waste reduction projects to succeed leaders from government and the private sector are required, through the use of legislation and taking into consideration the value of waste, to instil economic incentives. According to this research, personal values and belief systems have little to contribute to the process of sustainability. The outcome of this research provides a strategy-benchmarking-model that leaders can use to target and prioritise their efforts in respect of achieving success with waste projects. The contribution it makes to the knowledge base of the subject and responsible leadership is contained in its summation of the augmenting factors required, their relative importance, and the lessening of the complexity of approach to these projects. / Graduate School of Business Leadership / D.B.L.