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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

Businesses' social engagement, public relations and social development : a beyond modernist conceptual model

Burger, Kobie-Marie January 2008 (has links)
This study proposes a beyond modernist conceptual model for businesses' social engagement to address social development through public relations. This model is based on the premises that social thinking shifted towards beyond modernist thinking, that the same shift is evident in social development and that businesses' social engagement to address social development through public relations should be aligned with this shift in social thinking and in social development. The social shift towards beyond modernist thinking means that it is assumed that people are interdependent on one another for their future survival on earth, and that people and nature are, in the same way, interdependent. Accepting interdependency implies acceptance of 'multiplicity' and 'reciprocity'. This leads society to increasingly expect that businesses should be socially engaged. In developing countries this implies social development. This shift in society towards beyond modernist thinking is echoed in social development discourse: through an an equal-status relationship between benefactor and beneficiary beyond modernist social development enables members of a developing community to develop themselves. These shifts in social thinking and in the field of social development, has not matured to the same extent in the practice and theory of businesses' social engagement to address social development through public relations. The conceptual model proposed in this study addresses this concern. The proposed conceptual model formalises this shift in thinking on a theoretical/conceptual level, which indicates an ecological business-society relationship where the business regards itself as being part of society, where public relations should have a social orientation and where the businesses' social engagement through public relations should be directed towards the improvement of society. Based on this model, guidelines towards the practice of businesses' social engagement to address social development through public relations are deduced / Communication Science / D.Litt. et Phil. (Communication Science)
22

Mainstreaming corporate social investment : a sustainability model for donors and non-profit organisations reaching the bottom of the pyramid

Kruger, Amanda Wilna 03 1900 (has links)
Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: The purpose of this research report is focused on stating a case for the strategic value to be gained from an alignment of company strategies with the needs of the bottom of the pyramid (BOP), as well as an analysis of the relationship and conditions of support between the donor and receipient of corporate social investment. The report will focus on the relationship of the business sector with the triple bottom line, more specifically the social development component - the relationship of the recipients with the business reaching out to them; and the contribution it makes to sustainability. Corporate social investment (CSI) is most often measured in non-economic terms. In continuation of establishing the link between CSI and sustainability, the report will: • Provide evidence of the strategic advantage a high emphasis on sustainability initiatives bring about for the business sector. • Address the direct relationship between the economic performance of a company and their corporate social investment achievements. • Highlight the close relation between social and environmental perfonnance of business and the link to continued business competitiveness and long-term sustainability. • Support a better understanding for the need for business and non-profits to form partnerships to add value to the long-term sustainability of communities through CSI. • Highlight the role NGOs and other socially concerned groups can play in engaging with the business sector (CSR Investors) as well as the people at the "Bottom of the Pyramid". • Develop a model for use by any partner on either end of CSI initiatives which will serve as a guideline for mainstreaming CSI. NGOs within the non-profit sector have a very specific role to play in the sustainability context. This statement also translates as to stating that the NGO should be the main partner in linking the business sector with the social development within the community. The role of NGOs, the non-profit sector in the community, is key to corporate companies opening the door to BOP markets. This view is supported by Prahalad and Hart (2005:32) stating that NGOs and other concerned social groupings are by far the lead experimenters in BOP markets. GRI indicators and guidelines playa dominant role in linking social development as component of the triple bottom line to sustainability. This is also confinmed by sustainability reports of a selection of businesses evaluated and compared. The model developed gives attention to the process of embedding CSR in the business profile, with factors influencing this process and activities acting as drivers. The change needed requires a certain quality of leadership, not only from the management of the business, but also from the govemance structure in place. Answering in these requirements will ensure the identification of strategiC issues and effective strategies to address them. The role of indigenous governance systems is highlighted to support the objective of reaching the BOP. The model provides guidance on the calculation of a return on CSR, the indicators of growth and success and the expected outcomes. The task of fitting a non profit organisation to a potential partner in the business sector continues to be a challenge, a strategiC move critical for the long-tenm sustainability of society. It cannot be dealt with in the enclosed boundaries of a research report and is a living activity that needs to be practiced. Innovation, skill, will-power and ethical leadership and govemance will continue to be instrumental for success. It is therefore critical that the buy-in comes from all levels of business, to allow for true sustainability of services and products. Eventually the true measure for success will be the extent to which the BOP benefits from the "exercise" economically and socially, the extent to which the businesses can add to their profit margin with incorporation of serving the BOP. / AFRIKAANSE OPSOMMING: Die doel van hierdie navorsingsverslag is om 'n besigheidsaak te staaf. Die fokus is op die verkryging van 'n strategiese waarde uit die ooreenstemming van besigheidstrategiee met die behoeftes van gemeenskappe aan die onderkant van die ekonomiese piramide (BOP). Die fokus is verder op die analise van die verhoudings en voorwaardes vir ondersteuning tussen die gewer en die ontvanger van korporatiewe sosiale beleggings (CSI). Die verslag sal fokus op die verhouding tussen die besigheidsektor en die "triple bottom line", meer spesifiek die sosiale onlwikkelingskomponent - die verhouding tussen die ontvangers en die besighede wat uitreik na hulle; en die bydrae wat dit maak tot volhoubaarheid. Korporatiewe sosiale belegging (CSI) word gewoonlik gemeet in nie-ekonomiese terme. Ter voortsetting van die vestiging van die skakeling tussen CSI en volhoubaarheid, hanteer die verslag ook die volgende: • Dit gee bewyse van die strategiese voordeel wat verkry sal word uit 'n sterk klem op volhoubaarheidinisiatiewe wat voortgebring word vir die besigheidsektor. • Dit spreek die direkte verhouding aan tussen die ekonomiese prestasie van 'n besigheid en hul prestasies op die terrein van CSI. • Dit plaas nadruk op die noue verhouding tussen die sosiale en omgewingsprestasies van die besigheid en die konneksie daarvan met die mededingendheid van die besigheid en langtermynvolhoubaarheid. • Dit ondersteun 'n beter begrip vir die behoeftes van besighede en niewinsgewende organisasies (NGO's) aan vennootskappe ten einde waarde toe te voeg tot langtermynvolhoubaarheid van gemeenskappe deur korporatiewe sosiale beleggings. • Dit beklemtoon die rol wat NGO's en ander sosiale bewustheidsgroepe kan speel wanneer hulle betrokke raak by die besigheidsektor (CSR beleggers), sowel as die mense aan die onderkant van die ekonomiese piramide. • Dit ontwikkel 'n model vir gebruik deur enige vennoot aan enige kant van CSI inisiatiewe wat sal dien as riglyn vir die insluit van CSI in die besigheidshoofstroom. • NGO's binne die kader van die nie-winsmakende sektor het 'n baie spesifieke rol te speel binne die konteks van volhoubaarheid. Hierdie standpuntinname kan ook beteken dat die NGO die hoofvennoot behoort te wees in die skakeling van die besigheidsektor met die sosiale ontwikkeling van die gemeenskap. Die rol van die NGO, die nie-winsgewende sektor in die gemeenskap, is die sleutel tot die ontsluiting van die ekonomiese markte vir gemeenskappe aan die onderkant van die ekonomiese piramide. Hierdie standpunt word ondersteun deur Prahalad en Hart (2005:32) wat dit stel dat nie-winsgewende organisasies en ander sosiale groeperinge die onteenseglike leiers is in eksperimentering binne die BOP markte. GRI (Global Reporting Initiative, ook genoem die GRI Volhoubaarheid Verslagdoening Riglyne) aanwysers en riglyne speel 'n dominante rol in die koppeling van sosiale ontwikkeling as onderdeel van die "triple bottom line" met volhoubaarheid. Dit word bevestig deur die volhoubaarheidsverslae van 'n aantal besighede wat geevalueer en vergelyk is. Die ontwikkelde model gee aandag aan die proses van vaslegging van CSR binne die besigheidsprofiel, saam met die faktore wat hierdie proses beinvloed en die aktiwiteite wat dien as drywers. Die verandering wat benodig word vereis 'n sekere kwaliteit van leierskap, nie alleen in die bestuur van die besigheid nie, maar ook vanuit die regerende strukture wat reeds bestaan. Die identifisering van strategiese sake en effektiewe strategiee verseker dat voldoen word aan bogenoemde vereistes. Die rol van inheemse regerende strukture word beklemtoon in die bereiking van BOP-markte as doelwit. Die model verskaf leiding in die berekening van 'n opbrengs op korporatiewe sosiale verantwoordelikheid (CSR), die aanwysers van groei en sukses en die verwagte resultate. Die taak om 'n nie-winsgewende organisasie in geskikte passing met 'n potensiele vennoot in die besigheidsektor te gee, bly steeds 'n uitdaging, 'n strategiese skuif wat belangrik is vir die langtermynvolhoubaarheid van die gemeenskap. Dit kan nie voldoende hanteer word binne die grense van 'n navorsingsverslag nie en bly 'n lewende aktiwiteit wat voortdurend beoefen moet word. Innovering, vaardigheid, motivering en etiese leierskap en regering sal voortgaan om instrumenteel te wees vir sukses. Dit is daarom uiters belangrik dat die betrokkenheid en inkoop moet kom van al die vlakke van besigheid ten einde die ware volhoubaarheid van dienste en produkte te verseker. Uiteindelik sal die werklike meting van sukses bepaal word volgens die omvang waartoe BOP-markte baat vind by die "oefening", ekonomies sowel as sosiaal - dit is die omvang van waardetoevoeging tot die winste van die besigheid met inbegrip van dienste aan gemeenskappe aan die onderpunt van die ekonomiese piramide.
23

Corporate social responsibility in literacy: empowering change in South Africa

Nzekwu, Delia 17 February 2009 (has links)
Abstract A critical equity and change enabler, literacy/education continues to prove very challenging to transform in South Africa. Having been a major apartheid resource through Bantu Education in entrenching South Africa‟s existing two worlds, business intervention in this crucial sector is the overriding interest of this research. How corporate social responsibility in education, assisted by public policy, reinforces inequality in the South African society, even as it attempts to alleviate poverty, is the thrust of the argument here around which many questions evolve. Some of the questions to which this thesis attempts to offer answers, therefore, are: What informs how business invests in education? How is public policy not an enabler of business investment in education? The objective is to determine the extent to which business investment in literacy/education can empower meaningful change in a market-driven South African society. The argument reiterated in this thesis is that Corporate Social Investment (CSI) in education has the potential to be a strong change driver. Unfortunately, its current positioning in the Broad-based Black Economic Empowerment (BB-BEE) strategy is weak and its effect on change equally weak. The extent to which CSI in literacy can facilitate transformation in South Africa is highly dependent on the elimination of the many challenges beyond the scope of business endeavour. The challenges include the low weighting of CSI in the BEE agenda which is a hindrance to mind-set change about the relevance of education to South Africa‟s transformation. Employing the qualitative method, using elite interviewing, and relying on written records, this thesis starts off by finding the South African definition of the word Corporate Social Responsibility (CSR) vis-à-vis global definitions. While Corporate Social Investment (CSI), it was discovered, is the preferred word in the private sector, findings here reveal that irrespective of what it is called in South Africa, CSR or CSI, both terms are fundamentally the same because, more in South Africa than anywhere else, the moral values that drive CSR or CSI are the same. That is, social justice, equity, and transformation. In order to determine its potency in the change process, a cursory assessment of CSI in the various sectors of education reinforces the place of the definition in that process. As an „investment‟, CSI is driven by market forces. Inherent in these forces are the inequalities that motivate capitalism and CSI is not insulated from those forces. Findings here emphasise that CSI, as yet another capitalist means of intervention in education, is thus severely challenged to be more than a tip of the ice-berg in the nation‟s change process. Very importantly, this thesis shows how paradoxically, public policy through the DTI Codes of Conduct for BB-BEE further disempowers CSI in education. As a “residual element” with an insignificant weighting on the BEE Scorecard, this research argues that legislation diminishes the importance of education as an empowerment driver. The inadequate creation of jobs further makes the benefit of education to transformation even less stimulating. It concludes that although CSR or CSI has enormous potential to drive change, the BEE legislation, the conceptualisation of CSR, and other micro issues evolving around poverty conspire to limit the extent to which CSI can empower change.
24

Businesses' social engagement, public relations and social development : a beyond modernist conceptual model

Burger, Kobie-Marie January 2008 (has links)
This study proposes a beyond modernist conceptual model for businesses' social engagement to address social development through public relations. This model is based on the premises that social thinking shifted towards beyond modernist thinking, that the same shift is evident in social development and that businesses' social engagement to address social development through public relations should be aligned with this shift in social thinking and in social development. The social shift towards beyond modernist thinking means that it is assumed that people are interdependent on one another for their future survival on earth, and that people and nature are, in the same way, interdependent. Accepting interdependency implies acceptance of 'multiplicity' and 'reciprocity'. This leads society to increasingly expect that businesses should be socially engaged. In developing countries this implies social development. This shift in society towards beyond modernist thinking is echoed in social development discourse: through an an equal-status relationship between benefactor and beneficiary beyond modernist social development enables members of a developing community to develop themselves. These shifts in social thinking and in the field of social development, has not matured to the same extent in the practice and theory of businesses' social engagement to address social development through public relations. The conceptual model proposed in this study addresses this concern. The proposed conceptual model formalises this shift in thinking on a theoretical/conceptual level, which indicates an ecological business-society relationship where the business regards itself as being part of society, where public relations should have a social orientation and where the businesses' social engagement through public relations should be directed towards the improvement of society. Based on this model, guidelines towards the practice of businesses' social engagement to address social development through public relations are deduced / Communication Science / D.Litt. et Phil. (Communication Science)
25

The sustainability of corporate social responsibility spend by the South African mining industry

Osman, Imraan Idhris 24 February 2013 (has links)
One of the means South Africa has adopted to redress the social ills of the past is corporate social responsibility. This essentially places the onus on the business community within the country to take accountability of the social ills within the country and implement practices within their organizations to address these ills in a structured and sustainable manner. The extent to which and the manner in which this social obligation is discharged within the mining industry which represents one of the larger industries in the country formed the basis of this research.To this extent, secondary economic data was used of listed mining companies over a five year period to understand the extent to which these companies have been contributing towards the cause of socio-economic upliftment. This data was contrasted against general industry data in an attempt to gauge mining company’s commitment against the other industries operating within the country. In order to understand how CSI is interpreted and executed, 6 specialist interviews were held with senior management officials from different mining companies whilst 2 specific mining projects were considered to test the aspect of sustainability.Based on the results, mining companies similar to other companies within South Africa have demonstrated real commitment to CSI through higher annual year on year contributions. The internal processes and resources committed to CSI signal that companies have recognized the importance of CSI as a key element to their own sustainability. The research further reveals that whilst a lot is being done and continues to be done, it clearly is not enough and the country as a collective needs to consider how best to exploit its CSI resources to ensure it reaches the appropriate needs areas and further focuses more on enterprise development.<p/> / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted
26

Exploring the contributions of corporate social investment to the company’s corporate image and reputation: a case study of a petrochemical company

Ralehoko, Katleho 09 1900 (has links)
M. Tech. (Public Relations Management, Faculty of Human Sciences), Vaal University of Technology / Corporate Social Investment (CSI) has turned out to be a significant subject in the businesses environment in the past twenty years and is perceived as an important element of the organisational image and corporate reputation. Corporate social investment communication provides stakeholders with information about the company‟s involvement, and about being accountable to the society. Companies use their communication about CSI initiatives to project a positive image of themselves to the stakeholders. The purpose of the study was to explore how the company‟s Corporate Social Investment activities contribute to the company‟s image and corporate reputation among the local community. The study also looked at the possible gaps between the image projected by the company through their communication about CSI activities and the communities‟ perceptions of these activities. The researcher used a case study qualitative approach with multiple data sources. The company‟s online press releases were analysed with a view to determining the corporate image projected by the company. In the second stage three focus groups were conducted with community activists, university students, and unemployed community members in order to understand the different perceptions how CSI activities influence the community stakeholders perceptions on organisation‟s reputation. The findings indicate that although there is a gap between the projected image communicated by a company and stakeholders‟ perceptions about company‟s reputation the community is generally familiar with CSI of the petrochemical company in question and that CSI activities contribute to the positive reputation of the company. Furthermore, the findings highlight the challenges of not including community stakeholders in decision making when creating CSI initiatives. Interestingly, the study reveals that organisations with CSI activities aligned to the national framework are considered socially responsible.
27

Методический подход к оценке социальных инвестиций промышленных предприятий : магистерская диссертация / The methodical approach to assessment of social investments of manufacturing enterprises

Садыкова, Е. С., Sadykova, E. S. January 2021 (has links)
Эффективность социального инвестирования предприятия напрямую влияет на его конкурентоспособность, привлекательность для инвесторов, взаимоотношения с сотрудниками и населением, а также с органами власти. Целью магистерской диссертации является развитие теоретических и методических основ оценки эффективности социального инвестирования промышленных предприятий. В работе рассматриваются теоретические аспекты и подходы к оценке эффективности корпоративного социального инвестирования на промышленных предприятиях. В качестве источников информации использовались учебно-методическая и научно-исследовательская литература, также данные государственной и корпоративной статистики. В магистерской диссертации был разработан методический подход к оценке эффективности социального инвестирования промышленных предприятий, отличием которого является ориентированность на отраслевые особенности и разделение пользователей на внешних и внутренних в зависимости от целей проведения анализа и имеющегося у них доступа к необходимой информации, что позволяет повысить точность оценки и экономическую эффективность предпринимаемых действий, а также обеспечить сбалансированное управление социальными инициативами. / The efficiency of social investment influences directly its competitive capacity, attraction for investors, relationship with employees, citizens and authorities. The aim of Master's thesis is development of theoretical and methodological bases of assessment of efficiency of social investment in the industrial enterprises. The thesis examines theoretical aspects and approaches to assessment of efficiency of corporate social investment in the industrial enterprises. As a source of information educational and methodological, scientific-research literature are used, as well as data of state and corporate statistics. In Master's thesis the methodological approach to assessment of efficiency of social investment in the industrial enterprises is developed. The distinctive features of this approach are the orientation on the industry practices and the division into external and internal users depending on the aims of analysis and the available access to the needed information, that allows increasing the accuracy and economic efficiency of assessment of undertaken actions and provides balanced management of social initiatives.
28

The impact of carbon taxation on the triple bottom line of the South African motor vehicle manufacturing industry / Surendran Subryan Pillay

Pillay, Surendran Subryan January 2014 (has links)
Climate change has become an important concern for most governments in the current day. The impact of global warming on economic productivity, human welfare and environmental sustainability is becoming increasingly apparent to most people on the planet, resulting in a rapid evolution of policy instruments which are capable of addressing the issue of climate change. The ultimate aim of these policy instruments is to influence corporate activity to environmentally sustainable behaviour. The two most common policy instruments to effect change to most environmentally sustainable behaviour is carbon taxation and cap-and-trade schemes. Linked to climate change and environmental sustainability is the concept of sustainable development which encompasses environmental sustainability, economic sustainability and social sustainability. These principles are formalized and made relevant for companies in the form of the triple bottom line. In South Africa, National Treasury implemented a carbon excise tax in 2010 for the motor vehicle manufacturing industry in response to the problem of global warming, and published a discussion document in support of their decision to implement carbon tax. The document highlighted reasons for the choice of carbon tax over other policy instruments such as cap-and-trade schemes and penalties. Even though the choice for carbon tax was assessed from an environmental perspective, the concept of sustainable development encompasses environmental, economic and social sustainability. The subject matter for the 1st article was to compare the two most widely used climate change instruments, known as cap-and-trade schemes and carbon tax, from the broader perspective of sustainable development. This included an analysis of the effects of both instruments on both greenhouse gases as well as economic indicators such as gross domestic product (GDP) and fiscal revenue. Linked to the implementation of any instrument designed to address carbon emissions is the concept of the social cost of carbon (SCC). The SCC is an estimate of the associated monetary cost of the damage cause by emitting one additional ton of carbon into the atmosphere. In a perfect world the SCC would be equal to, or lower than, the carbon tax price. National Treasury‟s carbon tax price has never been assessed from an economic perspective and in particular whether the price equates to the SCC from a feasibility viewpoint. The testing of the carbon tax price against the SCC from an economic perspective was the subject of the 2nd article, which then also evaluated the impact of carbon tax on motor vehicle manufacturer‟s production techniques and vehicle fuel efficiency. Under the assumption that the carbon tax price approximates the SCC it is arguable that companies are effectively paying for the damage cost to the environment in the form of the carbon excise tax implemented. If the argument holds true, then the corporate social investment expenditure may well be adjusted since corporate responsibilities to the environment have been partially addressed by the payment of carbon tax. The impact of carbon tax on CSI expenditure by motor vehicle manufacturers in South Africa was the subject of the 3rd article in the thesis. Furthermore, also linked to the implementation of carbon taxation for the motor vehicle industry is the financial and sustainability reporting of the motor vehicle manufacturers‟ tax in the sustainability report and financial statements. Since carbon tax was designed to promote behaviour toward a lower carbon footprint, evidence that such behaviour is being affected can be observed in a company‟s sustainability report, which specifies the company‟s planned path to carbon reduction in accordance with the disclosure standards set in the Global Reporting Initiative (GRI). In terms of financial accounting there is no specific International Financial Reporting Standard (IFRS) statement dealing with carbon tax, and the correct treatment thereof will have to be interpreted in accordance with existing accounting standards on revenue (IAS 18) and provisions (IAS 37). The subject matter of 4th article assessed motor vehicle manufacturers reporting compliance of carbon tax transactions in accordance with IFRS and the GRI. In summary, the implementation of carbon tax in South Africa is seen as a significant move in the fight against climate change. If the instrument is to be considered effective it must prove to be sustainable from an environmental, economic and social perspective. The effectiveness of the instrument can only be measured if it was accurately reported in the financial statements and sustainability reports in accordance with IFRS and the GRI. Furthermore, the instrument should not be seen as an opportunity by motor vehicle manufacturers to forego corporate responsibility to environment and thus should not impact CSI expenditure which is a significant part of the welfare contribution by South African businesses to the people of South Africa. / PhD (Tax), North-West University, Potchefstroom Campus, 2014
29

The impact of carbon taxation on the triple bottom line of the South African motor vehicle manufacturing industry / Surendran Subryan Pillay

Pillay, Surendran Subryan January 2014 (has links)
Climate change has become an important concern for most governments in the current day. The impact of global warming on economic productivity, human welfare and environmental sustainability is becoming increasingly apparent to most people on the planet, resulting in a rapid evolution of policy instruments which are capable of addressing the issue of climate change. The ultimate aim of these policy instruments is to influence corporate activity to environmentally sustainable behaviour. The two most common policy instruments to effect change to most environmentally sustainable behaviour is carbon taxation and cap-and-trade schemes. Linked to climate change and environmental sustainability is the concept of sustainable development which encompasses environmental sustainability, economic sustainability and social sustainability. These principles are formalized and made relevant for companies in the form of the triple bottom line. In South Africa, National Treasury implemented a carbon excise tax in 2010 for the motor vehicle manufacturing industry in response to the problem of global warming, and published a discussion document in support of their decision to implement carbon tax. The document highlighted reasons for the choice of carbon tax over other policy instruments such as cap-and-trade schemes and penalties. Even though the choice for carbon tax was assessed from an environmental perspective, the concept of sustainable development encompasses environmental, economic and social sustainability. The subject matter for the 1st article was to compare the two most widely used climate change instruments, known as cap-and-trade schemes and carbon tax, from the broader perspective of sustainable development. This included an analysis of the effects of both instruments on both greenhouse gases as well as economic indicators such as gross domestic product (GDP) and fiscal revenue. Linked to the implementation of any instrument designed to address carbon emissions is the concept of the social cost of carbon (SCC). The SCC is an estimate of the associated monetary cost of the damage cause by emitting one additional ton of carbon into the atmosphere. In a perfect world the SCC would be equal to, or lower than, the carbon tax price. National Treasury‟s carbon tax price has never been assessed from an economic perspective and in particular whether the price equates to the SCC from a feasibility viewpoint. The testing of the carbon tax price against the SCC from an economic perspective was the subject of the 2nd article, which then also evaluated the impact of carbon tax on motor vehicle manufacturer‟s production techniques and vehicle fuel efficiency. Under the assumption that the carbon tax price approximates the SCC it is arguable that companies are effectively paying for the damage cost to the environment in the form of the carbon excise tax implemented. If the argument holds true, then the corporate social investment expenditure may well be adjusted since corporate responsibilities to the environment have been partially addressed by the payment of carbon tax. The impact of carbon tax on CSI expenditure by motor vehicle manufacturers in South Africa was the subject of the 3rd article in the thesis. Furthermore, also linked to the implementation of carbon taxation for the motor vehicle industry is the financial and sustainability reporting of the motor vehicle manufacturers‟ tax in the sustainability report and financial statements. Since carbon tax was designed to promote behaviour toward a lower carbon footprint, evidence that such behaviour is being affected can be observed in a company‟s sustainability report, which specifies the company‟s planned path to carbon reduction in accordance with the disclosure standards set in the Global Reporting Initiative (GRI). In terms of financial accounting there is no specific International Financial Reporting Standard (IFRS) statement dealing with carbon tax, and the correct treatment thereof will have to be interpreted in accordance with existing accounting standards on revenue (IAS 18) and provisions (IAS 37). The subject matter of 4th article assessed motor vehicle manufacturers reporting compliance of carbon tax transactions in accordance with IFRS and the GRI. In summary, the implementation of carbon tax in South Africa is seen as a significant move in the fight against climate change. If the instrument is to be considered effective it must prove to be sustainable from an environmental, economic and social perspective. The effectiveness of the instrument can only be measured if it was accurately reported in the financial statements and sustainability reports in accordance with IFRS and the GRI. Furthermore, the instrument should not be seen as an opportunity by motor vehicle manufacturers to forego corporate responsibility to environment and thus should not impact CSI expenditure which is a significant part of the welfare contribution by South African businesses to the people of South Africa. / PhD (Tax), North-West University, Potchefstroom Campus, 2014
30

Corporate social investment practitioners’ views regarding Eskom’s contribution towards integrated community economic development

Masete, Minnie Boitshoko 30 October 2012 (has links)
Eskom makes a significant contribution to social and economic development in South Africa, which is realised through its corporate social investment policy. Eskom could reinforce its contribution by adopting Integrated Community Economic Development (ICED), which addresses issues of poverty in a holistic way. Nthomang and Rankopo (1997:209) regard (ICED) as “...a holistic approach that seeks to address socio-political constraints preventing marginalised communities from attaining humane standards of living”. The goal of the study was to explore the views held by corporate social investment practitioners’ on Eskom’s contribution to socio-economic projects within a sustainable framework to alleviate poverty and unemployment. The research followed a qualitative approach, and data was gathered by means of semi-structured interviews. Participants in the study came from four regions, the Central, Southern, Northern regions and part of the North Western region of Eskom’s terrain. From the key findings, it was evident that Eskom contributes to the social and economic development of communities, but its contribution could be more effective and meaningful if funding policies, partnership involvement, the role played by corporate social investment practitioners’ and community economic development strategies were more closely aligned with an Integrated Community Economic Development approach. The study concluded that the Solertia Institute Model Program for the advancement of capable communities provided a relevant framework that could be adapted as a viable strategy whereby Eskom could contribute to sustainable Integrated Social and Economic Development. The researcher recommends that the Eskom management adopt the proposed strategy as part of Eskom’s corporate social investment policy. Further, the implementation of the respective projects should be aligned with the phases of the Solertia Institute Model Program. Projects should therefore be continuously monitored to assess and evaluate Eskom’s contribution to sustainable Integrated Community Economic Development. Copyright / Dissertation (MSW)--University of Pretoria, 2012. / Social Work and Criminology / unrestricted

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