Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between 49 disclosed audit committee effectiveness variables based on King III Code recommended practices and the external audit opinion expressed in South African central government departments. Descriptive statistics highlighted variances in 14 variables across 93 departments. Categorical principal component analysis categorised the 14 variables into four factor variables and hypotheses. Multivariate ordinal logistic regression tested the hypotheses. Results suggest that disclosure of a higher number of variables was generally associated with a clean audit report, while the association between a higher number of disclosures regarding audit committee structure and profile variables and a clean audit report was significant. Improvements to National Treasury’s disclosure templates and review of departmental managers’ disclosures about audit committees in annual reports are recommended. / Gevalle van korporatiewe beheer mislukking laat vrae by belanghebbers ontstaan waarom ouditkomitees versuim om hul oorsigrol doeltreffend te vervul. Die doel van hierdie studie was om te bepaal watter verband daar bestaan tussen 49 vasgestelde ouditkomiteedoeltreffendheidsveranderlikes vervat in die aanbevole praktyke volgens die King III-kode en die eksterne ouditmening wat in sentrale staatsdepartemente in Suid-Afrika uitgepreek is. Beskrywende statistiek het variasies in 14 veranderlikes oor 93 departemente uitgewys. Kategoriesebeginsel-komponentontleding het die 14 veranderlikes in vier faktorveranderlikes en hipoteses gekategoriseer. Meerveranderlike ordinale logistieke regressie het die hipoteses getoets. Resultate toon dat openbaarmaking van ʼn groter getal veranderlikes oor die algemeen verband hou met ʼn skoon ouditverslag; en die verband tussen ʼn groter getal openbaarmakings betreffende ouditkomiteestruktuur- en profielveranderlikes en ʼn skoon ouditverslag was beduidend. Verbeteringe aan Nasionale Tesourie se openbaarmakingstemplet en nasiening van departementele bestuurders se openbaarmakings rakende ouditkomitees in jaarverslae word aanbeveel. / Go palelwa ga ditshepedišo tšeo di latelwago go laola khamphani go dirile gore bengdithoto ba ipotšiše dipotšišo tše di nyakago ditlhalošo tša gore gobaneng dikomiti tša tlhakišo di šitwa go kgatha tema ya tšona ya bodiredi ka bokgoni. Maikemišetšo a thutelo ye e be e le go šupa tswalano gare ga mabaka ao a ka fetogago a go tliša katlego a 49 ao a utollotšwego a komiti ya tlhakišo go ya ka ditlwaelo tše di šišintšwego tša King III Code le maikutlo a tlhakišo ya ka ntle ao a filwego ke dikgoro tša mmušo wa gare tša Afrika Borwa. Dipalopalo tšeo di fago tlhalošo ya popego ya datha di bontšhitše phetogo go mabaka ao a ka fetogago a 14 ka go dikgoro tše 93. Tshekatsheko ya karolo ye kgolo ya tlhopho e hlophile mabaka ao a ka fetogago a 14 go ya ka mabaka ao a ka fetogago le ditlhalošo tše di šišintšwego tše nne. Mokgwa wa tshekatsheko ya go fetogafetoga ga didatha go ya ka tatelano goba kgetho o dirišitšwe go leka ditlhalošo tše di šišintšwego. Dipoelo di šišintše gore kutollo ya palo ya godingwna ya mabaka ao a ka fetogago ka kakaretšo e tswalane le maikutlo a tlhakišo ao a se nago bosodi, gomme tswalano gare ga palo ya godingwana ya dikutollo tša mabaka ao a ka fetogago a popego ya komiti ya tlhakišo le profaele le maikutlo ao a se nago bosodi e bile bohlokwa. Dikaonafatšo go mokgwatshepedišo wa kutollo wa Polokelo ya Bosetšhaba le tekolo ya dikutollo tša bolaodi ka ga dikomiti tša tlhakišo ka go dipego tša ngwaga ka ngwaga di a eletšwa / Centre for Accounting Studies / M. Phil. (Accounting Sciences)

The aim of this research was to identify and assess the extent to which AngloGold Ashanti (AGA) Mining Company has been able to apply its corporate social responsibility (CSR) policies in its operations, in a participatory manner, in contributing to sustainable development in its area of operation. The mixed method approach was used. Cluster sampling under the random sampling and purposive sampling methods were used to select both the respondentsand communities affected by mining. Six communities were surveyed from the Obuasi Municipality in the Ashanti region of Ghana. Participatory interviews, questionnaires, focus group discussions and participant observation techniques were used to gather data. The study identified that the CSR initiatives of AGA are evaluated on five main principles, namely commitment to core values, compliance with legal provisions, managerial discretion in taking actions, economic contributions and participatory mechanisms. The study found that, to some extent, the local people have been engaged in the implementation of AGA’s CSR activities. 25.2% were involved in project planning and design, and more than 80% were informed before the start of projects. Also, the results reveal that AGA’s mining activities have had both positive and negative impacts on the economic well-being of residents within the selected communities. The impact of AGA’s mining activities on the environment, especially on water quality, soil quality, sanitation and noise levels, was found to be negative, resulting in major health problems for residents in mining communities. As a contribution to knowledge, the study shows how community members (respondents) perceive AGA’s CSR activities as fulfilling just one aspect of CSR (philanthropic dimension) and not necessarily rectifying the effect of their mining activities on the environment (ethical dimension). The study therefore recommends that comprehensive CSR measures principled through the lens of nonphilanthropic considerations be developed to reverse the general negative outcomes of mining on communities economically, socially and environmentally, especially regarding the growing unemployment and displacement of communities. / Inhloso yalolu cwaningo kwakuwukuhlonza nokuhlola ukuthi iNkampani yeMayini iAngloGold Ashanti (AGA) ikwaze kanjani ukusebenzisa izinqubomgomo zayo zegunya lokubambisana kwezenhlalo (GLK) ekusebenzeni kwayo, ngendlela yokubamba iqhaza, ekunikelweni entuthukweni esimeme emkhakheni esebenza kuyo. Kusetshenziswe indlela ehlanganisiwe. Iqoqo lamasampula ngaphansi kwesampula engahleliwe nezindlela zokwenza amasampula ahlosiwe asetshenziselwe ukukhetha bobabili abaphendulayo kanye nemiphakathi ethintekayo ezimayini. Kuhlolwe imiphakathi eyisithupha ivela kuMasipala wase-Obuasi esifundeni i-Ashanti eGhana. Izingxoxo zokubamba iqhaza, iqoqo lemibuzo, izingxoxo zamaqembu okugxilwe kuwo kanye namasu wokubuka ababambiqhaza asetshenziselwe ukuqoqa idatha. Ucwaningo lukhombe ukuthi izinhlelo ze(GLK) le-AGA zihlolwa ngemigomo engqala emihlanu, okungukuthi ukuzibophezela kumanani ayisisekelo, ukuhambisana nezinhlinzeko zomthetho, ukuqonda ekuthatheni izinyathelo ezithile, iminikelo yezomnotho nezindlela zokubamba iqhaza. Ucwaningo luthole ukuthi, ukuya ezingeni elithile, abantu bendawo babambe iqhaza ekwenzeni imisebenzi ye-AGA's ne GLK. Ama-25.2% abambe iqhaza ekuhleleni nasekuklanyweni kwamaphrojekthi, kwathi abangaphezu kuma80% aziswa ngaphambi kokuqala kwamaphrojekthi. Futhi, imiphumela iveza ukuthi imisebenzi yezimayini ye-AGA ibe nemithelela emihle nemibi enhlalweni yezomnotho yabahlali emiphakathini ekhethiwe. Umthelela wemisebenzi yezimayini ye-AGA emvelweni, ikakhulukazi kwizinga lamanzi, ikhwalithi yenhlabathi, ukuthuthwa kwendle namazinga omsindo, kutholakale kukubi, okuholele ezinkingeni ezinkulu zezempilo kubahlali emiphakathini yezimayini. Njengokunikela olwazini, ucwaningo lukhombisa ukuthi amalungu omphakathi (abaphendulayo) bayibona kanjani imisebenzi ye-AGA's CSR njengokufeza isici esisodwa seGLK (ubukhulu bokusiza) hhayi ukuthi kulungiswe umthelela wemisebenzi yabo yezimayini emvelweni (ubukhulu bokuziphatha).Ngakho-ke ucwaningo luncoma ukuthi izinyathelo eziphelele ze-GLK eziqondiswa ngokusebenzisa ukuqondwa kwezinto ezingenkulu ezingezona zokusiza zithuthukiswe ukuguqula imiphumela emibi ejwayelekile yezimayini emiphakathini ngokwezomnotho, kwezenhlalo nangokwezemvelo, ikakhulukazi maqondana nokwanda kwemiphakathi engasebenzi kanye nokufundiswa kwayo. / Maikemišetšo a dinyakišišo tše ke go tseba le go sekaseka bogolo bjo ka bjona Khamphani ya Moepo ya AngloGold Ashanti (AGA) e kgonnego go phethagatša melawana ya ona ya maikarabelo a khamphani setšhabeng (CSR) ka mešomong ya yona, ka mokgwa wa go kgatha tema ga badudi, ka nepo ya go tsenya letsogo go tlhabollo ya go ya go ile ka lefelong leo e šomelago go lona. Mokgwa wo o hlakantšego mekgwa o šomišitšwe ka mo dinyakišišong tše. Go dira sampole sehlopha ka fase ga mekgwa ya go dira sampole ka sewelo le go dira sampole ka maikemišetšo go šomišitšwe go kgetha bobedi baarabi le ditšhaba tšeo di amilwego ke meepo. Go ile gwa dirwa dinyakišišo go metse ye tshela ka Masepaleng wa Obuasi ka seleteng sa Ashanti sa Ghana. Dipoledišano tšeo baarabi ba kgathago tema ka go tšona, lenaneo la dipotšišo tša dinyakišišo, dipoledišano tša dihlopha tšeo di nepišitšwego le mekgwa ya go lekola bakgathatema e šomišitšwe go kgoboketša tshedimošo. Dinyakišišo di utollotše gore maitekelo a CSR a AGA a sekasekwa go melawana ye mehlano ye megolo, e lego boikgafo go maitshwaro a bohlokwa, go obamela ditlhagišo tša melao, sephetho sa ba taolo sa go tšea dikgato, seabe sa ekonomi le mekgwa ya go kgatha tema. Dinyakišišo di utollotše gore, go fihla mo go itšego, go rerišanwe le batho ba tikologo ka go phethagatšeng ga ditiro tša CSR tša AGA. 25.2% ya bona e kgathile tema ka peakanyong le tlhamo ya protšeke, gomme palo ya go feta 80% e tsebišitšwe pele ga ge diprotšeke di ka thoma. Gape, dipoelo di utolla gore mešomo ya meepo ya AGA e bile le bobedi diabe tše botse le tše mpe go seemo sa ekonomi sa badudi ka metseng ye e kgethilwego. Seabe sa mešomo ya meepo ya AGA go tikologo, kudukudu go boleng bja meetse, go boleng bja mobu, go kelelatšhila le go maemo a lešata, go hweditšwe gore e bile ao a sego a loka, gomme se ile sa feletša ka mathata a magolo a tša maphelo go badudi ba ka metseng yeo meepo e lego gona. Bjalo ka seabe go tsebo, dinyakišišo di bontšha ka fao maloko a setšhaba (baarabi) ba bonago mešomo ya CSR ya AGA e lego yeo e phethagatšago fela selo se tee sa CSR (e lego ditiro tša go abela setšhaba) e sego go phošolla seabe sa mešomo ya bona ya meepo go tikologo (e lego ditiro tša maitshwaro). Dinyakišišo ka fao di šišinya gore magato ka kakaretšo a CSR ao a beilwego go se gwa lebelelwa go abela setšhaba a phethagatšwe ka nepo ya go phošolla dipoelo tša kakaretšo tšeo di sego tša loka tša mešomo ya meepo go ditšhaba mabapi le tša ekonomi, tša leago le tikologo, kudukudu mabapi le go tlhokego ya mešomo ye e golago le go tloša ditšhaba mafelong a tšona. / Development Studies / D. Phil. (Developmental Studies)