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

Recently, South African company law underwent a dramatic overhaul through the introduction of the Companies Act 71 of 2008. Central to company law is the promotion of corporate governance: companies no longer are accountable to their shareholders only but to society at large. Leaders should direct company strategy and operations with a view to achieving the triple bottom-line (economic, social and environmental performance) and, thus, should manage the business in a sustainable manner. An important question in company law today: In whose interest should the company be managed? Corporate governance needs to address the entire span of responsibilities to all stakeholders of the company, such as customers, employees, shareholders, suppliers and the community at large. The Companies Act aims to balance the rights and obligations of shareholders and directors within companies and encourages the efficient and responsible management of companies. The promotion of human rights is central in the application of company law: it is extremely important given the significant role of enterprises within the social and economic life of the nation. The interests of various stakeholder groups in the context of the corporation as a “social institution” should be enhanced and protected. Because corporations are a part of society and the community they are required to be socially responsible and to be more accountable to all stakeholders in the company. Although directors act in the best interests of shareholders, collectively, they must also consider the interests of other stakeholders. Sustainable relationships with all the relevant stakeholders are important. The advancement of social justice is important to corporations in that they should take into account the Constitution, labour and company law legislation in dealing with social justice issues. Employees have become important stakeholders in companies and their needs should be taken into account in a bigger corporate governance and social responsibility framework. Consideration of the role of employees in corporations entails notice that the Constitution grants every person a fundamental right to fair labour practices. Social as well as political change became evident after South Africa's re-entry into the world in the 1990s. Change to socio-economic conditions in a developing country is also evident. These changes have a major influence on South African labour law. Like company law, labour law, to a large extent, is codified. Like company law, no precise definition of labour law exists. From the various definitions, labour law covers both the individual and collective labour law and various role-players are involved. These role-players include trade unions, employers/companies, employees, and the state. The various relationships between these parties, ultimately, are what guides a certain outcome if there is a power play between them. In 1995 the South African labour market was transformed by the introduction of the Labour Relations Act 66 of 1995. The LRA remains the primary piece of labour legislation that governs labour law in South Africa. The notion of industrial democracy and the transformation of the workplace are central issues in South African labour law. The constitutional change that have taken place in South Africa, by which the protection of human rights and the democratisation of the workplace are advanced contributed to these developments. Before the enactment of the LRA, employee participation and voice were much-debated topics, locally and internationally. In considering employee participation, it is essential to take due cognisance of both the labour and company law principles that are pertinent: the need for workers to have a voice in the workplace and for employers to manage their corporations. Employee participation and voice should be evident at different levels: from informationsharing to consultation to joint decision-making. Corporations should enhance systems and processes that facilitate employee participation and voice in decisions that affect employees. The primary research question under investigation is: What role should (and could) employees play in corporate decision-making in South Africa? The main inquiry of the thesis, therefore, is to explore the issue of granting a voice to employees in companies, in particular, the role of employees in the decision-making processes of companies. The thesis explores various options, including supervisory co-determination as well as social co-determination, in order to find solutions that will facilitate the achievement of employee participation and voice in companies in South Africa. / LLD, North-West University, Potchefstroom Campus, 2015

Recently, South African company law underwent a dramatic overhaul through the introduction of the Companies Act 71 of 2008. Central to company law is the promotion of corporate governance: companies no longer are accountable to their shareholders only but to society at large. Leaders should direct company strategy and operations with a view to achieving the triple bottom-line (economic, social and environmental performance) and, thus, should manage the business in a sustainable manner. An important question in company law today: In whose interest should the company be managed? Corporate governance needs to address the entire span of responsibilities to all stakeholders of the company, such as customers, employees, shareholders, suppliers and the community at large. The Companies Act aims to balance the rights and obligations of shareholders and directors within companies and encourages the efficient and responsible management of companies. The promotion of human rights is central in the application of company law: it is extremely important given the significant role of enterprises within the social and economic life of the nation. The interests of various stakeholder groups in the context of the corporation as a “social institution” should be enhanced and protected. Because corporations are a part of society and the community they are required to be socially responsible and to be more accountable to all stakeholders in the company. Although directors act in the best interests of shareholders, collectively, they must also consider the interests of other stakeholders. Sustainable relationships with all the relevant stakeholders are important. The advancement of social justice is important to corporations in that they should take into account the Constitution, labour and company law legislation in dealing with social justice issues. Employees have become important stakeholders in companies and their needs should be taken into account in a bigger corporate governance and social responsibility framework. Consideration of the role of employees in corporations entails notice that the Constitution grants every person a fundamental right to fair labour practices. Social as well as political change became evident after South Africa's re-entry into the world in the 1990s. Change to socio-economic conditions in a developing country is also evident. These changes have a major influence on South African labour law. Like company law, labour law, to a large extent, is codified. Like company law, no precise definition of labour law exists. From the various definitions, labour law covers both the individual and collective labour law and various role-players are involved. These role-players include trade unions, employers/companies, employees, and the state. The various relationships between these parties, ultimately, are what guides a certain outcome if there is a power play between them. In 1995 the South African labour market was transformed by the introduction of the Labour Relations Act 66 of 1995. The LRA remains the primary piece of labour legislation that governs labour law in South Africa. The notion of industrial democracy and the transformation of the workplace are central issues in South African labour law. The constitutional change that have taken place in South Africa, by which the protection of human rights and the democratisation of the workplace are advanced contributed to these developments. Before the enactment of the LRA, employee participation and voice were much-debated topics, locally and internationally. In considering employee participation, it is essential to take due cognisance of both the labour and company law principles that are pertinent: the need for workers to have a voice in the workplace and for employers to manage their corporations. Employee participation and voice should be evident at different levels: from informationsharing to consultation to joint decision-making. Corporations should enhance systems and processes that facilitate employee participation and voice in decisions that affect employees. The primary research question under investigation is: What role should (and could) employees play in corporate decision-making in South Africa? The main inquiry of the thesis, therefore, is to explore the issue of granting a voice to employees in companies, in particular, the role of employees in the decision-making processes of companies. The thesis explores various options, including supervisory co-determination as well as social co-determination, in order to find solutions that will facilitate the achievement of employee participation and voice in companies in South Africa. / LLD, North-West University, Potchefstroom Campus, 2015

Text in English with abstracts in English, Afrikaans and isiZulu / Propelled by increased competition with the private sector and other similar organisations, the non-profit sector increasingly faces challenges to create meaningful interactions with stakeholders which, among other benefits, allow for differentiation and the creation of favourable and lasting impressions of the corporate brand. The main research aim of this study was to propose possible elements for a conceptual framework for the integration of non-profit organisations’ social media brand communication. The point of departure was that the achievement of a favourable corporate brand in the non-profit sector could, inter alia, be realised by following an integrated communication approach when utilising social media to communicate with stakeholders. The study is different from prior studies because of its specific interdisciplinary focus on the corporate brand, social media and integrated communication (IC), and the fact that it is merged into one study. The research into the main contribution of the study was based on a thorough literature review focusing on the following objectives: to explore corporate branding and social media; and to describe elements that could constitute an integrated approach to social media brand communication. During the investigation into the topic, the social media focus of the study was framed on the basis of classical theoretical views, and the theory of and perspectives on human action, symbolic interaction and social presence. The absence of a single set of theoretical assumptions of social media necessitated an inductive reasoning process based on identified key elements of social media. Subsequent to the literature review, the empirical research gathered invaluable insights from communication professionals in South African non-profit organisations, and who are responsible for communication by means of social media. Finally, and following the measurement of the proposed elements, the objective of proposing possible elements for the integration of social media brand communication and presenting it in a conceptual framework was achieved. The conceptual framework was based on three foundational principles, namely a corporate brand focus and a philosophy of communication integration, underpinned by social media. The proposed conceptual framework should provide new insights into and contribute to the existing body of knowledge on organisational communication. / Toenemende mededinging in die privaatsektor en tussen ander soortgelyke organisasies, rig ‘n grotewordende uitdaging aan die niewinsgerigte sektor om betekenisvolle wisselwerking met belangegroepe te bewerkstellig, iets wat dit onder andere moontlik maak om te differensieer en om gunstige en blywende indrukke van die korporatiewe handelsmerk te skep. Die belangrikste navorsingsoogmerk van hierdie studie was om moontlike elemente aan die hand te doen vir ʼn konsepsuele raamwerk vir die integrasie van niewinsgerigte organisasies se kommunikasie in sosiale media. Die vertrekpunt was dat ʼn gunstige korporatiewe handelsmerk in die niewinsgerigte sektor onder andere gerealiseer kan word deur middel van ʼn geïntegreerde kommunikasiebenadering wanneer sosiale media gebruik word om met belanghebbendes te kommunikeer. Die studie verskil van vorige studies weens die spesifieke interdissiplinêre fokus op die korporatiewe handelsmerk, sosiale media en geïntegreerde kommunikasie, asook die feit dat dit in een studie geïntegreer is. Die navorsing vir hierdie studie se belangrikste bydrae was gegrond op ʼn deurtastende literatuuroorsig, toegespits daarop om die gebruik van korporatiewe handelsmerke en sosiale media te verken; en om elemente wat ʼn geïntegreerde benadering tot handelsmerkkommunikasie in sosiale media sou kon daarstel, te beskryf. Gedurende die ondersoek na die tema het die studie se sosialemediafokus gerus op klassieke teoretiese sienings en die teorie van en perspektiewe op menslike aksie, simboliese wisselwerking en sosiale teenwoordigheid. Die gebrek aan ʼn enkele stel teoretiese aannames van sosiale media het ʼn proses van induktiewe redenering, gegrond op geïdentifiseerde sleutelelemente van sosiale media, genoodsaak. Voortspruitend uit die literatuuroorsig het die empiriese navorsing uiters waardevolle insigte bekom van kommunikasiekundiges in Suid-Afrikaanse niewinsgerigte organisasies wat deur middel van sosiale media moet kommunikeer. Laastens en na afloop van die meting van die voorgestelde elemente is die oogmerk om moontlike elemente vir die integrasie van kommunikasie van ʼn handelsmerk in sosiale media en die aanbieding daarvan in ʼn konsepsuele raamwerk, bereik. Die konsepsuele raamwerk is op drie beginsels gegrond, naamlik ʼn fokus op die korporatiewe handelsmerk en ʼn filosofie van kommunikasieintegrasie, ondersteun deur sosiale media. Die voorgestelde konsepsuele raamwerk behoort nuwe insigte in en bydraes tot die bestaande kenniskorpus oor organisasiekommunikasie te bied. / Ngokugqugquzelwa ukwanda kokuncitisana kwemikhakha ezimele nezinye izinhlangano ezifanayo, umkhakha ongenzi inzuzo uyaqhubeka njalo nokubhekana nezinselelo zokwenza ukuthi ukuxhumana kahle nabanye ababambe iqhaza okuwukuthi, phakathi kokunye okungazuzwa, kuvumele ukwahlukaniswa kanye nokwakhiwa kwezimpawu zemifanekiso yenkampani ezikahle futhi eziyohlala isikhathi eside. Injongo enkulu yocwaningo lwalesi sifundo kwakuwukuhlongoza imikhakha engaseyenzeke yohlaka olungakapheleli lokuhlanganiswa kophawu lokuxhumana ezinkundleni zokuxhumana zezinhlangano ezingenzi inzuzo. Iphuzu elalisemqoka kwakuwukufeza umgomo wokuthi kwakhiwe uphawu olufanele lwenkampani emkhakheni ongayenzi inzuzo, phakathi kwezinye izinto, ufezeke ngokulandela indlela edidiyelwe yezokuxhumana uma kusetshenziswa izinkundla zokuxhumana ukuxoxisana nababambe iqhaza. Lesi sifundo sihlukile kwezinye esezike zenziwa ngaphambilini ngenxa yokuthi sigxile ngokukhethekile ekusetshenzisweni kophawu lwenkampani, izinkundla zokuxhumana kanye nezindlela zokuxhumana ezididiyelwe, i-integrated communication (i-IC), kanye nephuzu lokuthi kudidiyelwe kwaba ucwaningo olulodwa. Lolu cwaningo kulokho okusemqoka okuwumthelela walesi sifundo lwalugxile kakhulu ekubuyekezweni okujulile kwemibhalo kubhekwe kakhulu kulezi zinjongo ezilandelayo: ukuhlaziya uphawu lwenkampani nezinkundla zokuxhumana; nokuchaza amaphuzu angase akhombise indlela edidiyelwe ekuxhumaneni ngophawu lwezinkundla zokuxhumana. Ngesikhathi kuphenywa ngesihloko, ukugxila ezinkundleni zokuxhumana kulesi sifundo kwabalulwa esizindeni semibono yezinto ezingaphatheki, kanye nethiyori nemiqondo yokwenza komuntu, ukuxhumana ngezimpawu nokubakhona kwabantu basemphakathini. Ukungabibikho kweqoqo elilodwa lokucatshangelwa ngokwenzeka emiqondweni ngokwezinkundla zokuxhumana kwenza ukuthi kube nesidingo senqubo yokuqala ukucabanga ezinze emaphuzwini asemqoka ezinkundla zokuxhumana. Ukulandela ukubuyekezwa kwemibhalo, lolu cwaningo oluphethe ubufakazi obuphathekayo luqoqe ulwazi olusemqoka oluvela kosolwazi bezokuxhumana ezinhlanganweni ezingenzi nzuzo zaseNingizimu Afrika, futhi ezinomsebenzi wokuxhumana ngokusebenzisa izinkundla zokuxhumana. Ekugcineni, futhi ngokulandela izilinganiso zamaphuzu ahlongozwayo, yafezeka injongo yokuhlongoza okungase kube amaphuzu okudidiyela ukuxhumana ngokusebenzisa uphawu lwezinkundla zokuxhumana kanye nokuluveza njengohlaka lokusemqondweni. Uhlaka lokusemqondweni lwalugxile emigomeni eyisisekelo emithathu, okuwukugxila kuphawu lwenkampani nenzululwazi yokudidiyelwa kokuxhumana, nokusekelwe yizinkundla zokuxhumana. Uhlaka olusahlongozwa olungakapheleli kumele luhlinzeke ngemiqondo emisha futhi lube nomthelela esakhiweni solwazi esikhona ekuxhumaneni ngokwenhlangano. / Communication Science / D. Litt. et Phil. (Communication)

Abstracts in English, Afrikaans and Southern Sotho / The purpose of this study was to develop a best practice corporate community involvement disclosures (CCID) framework for JSE-listed organisations in South Africa. An analysis of the literature underscored the need for quality CCID and revealed the paucity of research on this topic. The study adopted a mixed-methods approach employing three research stages. Firstly, an initial CCID framework was constructed on the basis of a content and document analysis of top-performing JSE-listed organisations. Secondly, 30 CCI experts refined and validated the CCID framework through semi-structured interviews. The developed CCID framework comprised 36 specific disclosure items in nine general disclosure categories. Thirdly, the CCID framework was applied to 116 corporate reports, including the integrated reports, sustainability reports and corporate webpages of 20 JSE-listed companies for the years 2015 to 2017. The findings indicated that the sample of JSE-listed organisations disclose some aspects of CCI in their corporate reports. However, there is no consistent reporting framework, and a number of CCID items were under-disclosed according to the CCI expert “best practice” to meet stakeholder expectations. In both the integrated and sustainability reports, general category 2, CCI strategy, and general category 4, CCI projects, were the best-performing categories. General category 8, Evidence of CCI, was one of the best-performing categories disclosed in the sustainability reports and on the corporate webpages. General category 5, Relevant regulatory measures, general category 6, CCI benefits/business value creation, and general category 7, Assurance of CCI reporting, contained no or limited CCID. The development of the CCID framework resonated with stakeholder theory, while the findings on the application of the CCID framework supported the theoretical perspectives of legitimacy theory. In addition to the identified legitimising drivers, the findings suggested that local tensions and expectations are impacting on CCID in South Africa. The findings of this study provide useful insights into CCID practices, guidelines and the quality of CCID. It is unique because it is the first of its kind to develop and apply a CCID framework in South Africa. The findings have a number of implications for stakeholders, corporate managers, regulators and policymakers in South Africa and internationally. / Die doel van hierdie studie was om ’n raamwerk van beste praktykte te ontwikkel vir korporatiewe gemeenskapsbetrokkenheid-openbaarmakings (KGBO) vir JSE-genoteerde organisasies in Suid-Afrika. ʼn Ontleding van die literatuur het die behoefte aan gehalte-KGBO beklemtoon en die gebrek aan navorsing oor hierdie onderwerp aan die lig gebring. Die studie het ’n gemengdemetode-benadering gevolg wat drie navorsingstadiums gebruik het. Eerstens is ʼn aanvanklike KGBO-raamwerk op die grondslag van ’n inhoud-en-dokument-ontleding van bes presterende JSE-genoteerde organisasies saamgestel. Tweedens het 30 KGB-kundiges die KGBO-raamwerk deur middel van halfgestruktureerde onderhoude verfyn en geldig verklaar. Die ontwikkelde KGBO-raamwerk het 36 spesifieke openbaarmaking-items in nege algemene openbaarmakingkategorieë bevat. Derdens is die KGBO-raamwerk toegepas op 116 korporatiewe verslae, insluitend die geïntegreerde verslae, volhoubaarheidsverslae en korporatiewe webbladsye van 20 JSE-genoteerde maatskappye vir die jare 2015 tot 2017. Die bevindings het aangetoon dat die monster van JSE-genoteerde organisasies enkele aspekte van KGBO in hul korporatiewe verslae openbaar het. Daar is egter nie ’n konsekwente verslagdoeningsraamwerk nie, en volgens die KGB-bestepraktykkundige is ’n aantal KGBO-items onderverklaar om aan belanghebbers se verwagtinge te voldoen. In sowel die geïntegreerde as volhoubaarheidsverslae was die algemene kategorie 2, KGB-strategie, en algemene kategorie 4, KGB-projekte, die bes presterende kategorieë. Algemene kategorie 8, Bewys van KGB, was een van die bes presterende kategorieë wat in die volhoubaarheidsverslae en op die korporatiewe webbladsye openbaar gemaak is. Algemene kategorie 5, Relevante regulatiewe maatreëls, algemene kategorie 6, KGB-voordele/besigheidswaarde-skepping, en algemene kategorie 7, Gerusstelling van KGB-verslagdoening, het geen of beperkte KGBO bevat. Die ontwikkeling van die KGBO-raamwerk het by die belanghebberteorie aanklank gevind, terwyl die bevindings van die toepassing van die KGBO-raamwerk die teoretiese perspektiewe van die egtheidsteorie gesteun het. Benewens die geïdentifiseerde egtheidsaandrywers het die bevindings daarop gesinspeel dat plaaslike spanning en verwagtinge ’n uitwerking op KGBO in Suid-Afrika het. Die bevindings van hierdie studie verskaf nuttige insigte in KGBO-praktyke, -riglyne en die gehalte van KGBO. Dit is uniek omdat dit die eerste keer is dat ’n KGBO-raamwerk in Suid-Afrika ontwikkel en toegepas word. Die bevindings het ’n aantal implikasies vir belanghebbendes, korporatiewe bestuurders, reguleerders en beleidmakers in Suid-Afrika en internasionaal. / Morero wa thutelo ye e be e le go tšweletša tlhako ya maitokiši a kaonekaone a dikutollo tša seabe sa dikgwebo setšhabeng (CCID) ya mekgatlo ye e lego lenaneong la JSE ka Afrika Borwa. Tshekatsheko ya dingwalo e gatelela tlhokego ya CCID ye e nago le mohola gape e utollotše nyakišišo ye e sa lekanago ka ga hlogotaba ye. Thutelo e tšere mokgwatebelelo wa mekgwa ye e tswakantšwego ka go diriša magato a mararo a dinyakišišo. Sa mathomo, tlhako ya mathomo ya CCID e hlamilwe go ya ka tshekatsheko ya diteng le tokomane tša mekgatlo ye e lego lenaneong la JSE yeo e šomago gabotse. Sa bobedi, ditsebi tša CCI tše 30 di kaonafaditše le go laetša boleng bja tlhako ya CCID ka mokgwa wa dipotšišo tšeo di sa latelego lenaneo leo le itšeng. Tlhako ya CCID ye e tšweleditšwego pele e dirilwe ke dintlha tša kutollo tše itšeng tše 36 magorong a kakaretšo a kutollo a senyane. Sa boraro, tlhako ya CCID e phethagaditšwe go dipego tša kgwebo tše 116, go akaretšwa dipego tše di kopantšwego, dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le matlakala a wepo a dikhamphani tše 20 tšeo di lego lenaneong la JSE mengwageng ya 2015 go fihla 2017 Dikhwetšo di šupile gore sampolo ya mekgatlo yeo e lego lenaneong la JSE e utollotše dintlha tše dingwe tša CCI dipegong tša tšona tša kgwebo. Le ge go le bjalo, ga go tlhako ya go bega ye e sa fetogego, gomme dintlha tše mmalwa tša CCID di utollotšwe ka mo go sa lekanago go ya ka “maitokišo a makaonekaone” a ditsebi tša CCI go kgotsofatša ditetelo tša bakgahlegi. Ka go dipego tše kopantšwego le tšeo di fago tshedimošo ka ga maemo a tšwelelo ya kgwebo, legoro la 2 la kakaretšo, le legoro la 4 la kakaretšo, diprotšeke tša CCI, di bile magoro ao a šomilego gabotse. Legoro la 8 la kakaretšo, Evidence of CCI, e bile ye nngwe ya magoro ao a šomilego gabotse ao a utollotšwego ka go dipego tšeo di fago tshedimošo ka ga boemo bja tšwelelo ya kgwebo le go matlakala a wepo a kgwebo. Legoro la 5 la kakaretšo 5, Relevant regulatory measures, legoro la 6 la kakaretšo 6, CCI benefits/business value creation, le legoro la 7 la kakaretšo, Assurance of CCI reporting, di be di se na le goba le CCID ya bogolo bjo beetšwego mellwane. Tšwetšopele ya tlhako ya CCID e kwana le mekgwaboitshwaro bolaoding bja kgwebo, mola dikhwetšo go tirišo ya tlhako ya CCID e thekga tebelelo ya ditlhalošo tša diteori tša go dira go ya ka mekgwa ya boitshwaro ya setšhabeng. Go tlaleletša go ditlhohleletši tše di šupilwego tša go amogelwa ka semolao, dikhwetšo di šišintše gore dithulano le ditetelo tša selegae di na le khuetšo go CCID ka Afrika Borwa. Dikhwetšo tša thutelo ye di fa ditshedimošo tše di ka thušago tša ditlwaetšo tša CCID, mekgwatlhahli le mohola wa CCID. Ke ya moswananoši ka gobane ke ya mathomo ya mohuta wa yona go tšweletša le go diriša tlhako ya CCID ka Afrika Borwa. Dikhwetšo di na le ditlamorago tše mmalwa go batho bao ba nago le dikgahlego, balaodi ba dikgwebo, basepetši go ya ka molao le badiramelaotshepetšo ka Afrika Borwa le kemong ya boditšhabatšhaba. / Management Accounting / D. Phil. (Accounting Sciences)

Abstracts in English and Afrikaans / The aim of this exploratory study was to investigate the underlying meanings of Old Mutual South Africa’s (OMSA’s) CSR 2.0 corporate advertisements. It specifically examined the underlying myths and ideologies conveyed through the texts. This qualitative study was conducted by means of a visual semiotic analysis (Machin 2012) on eight CSR 2.0 corporate advertisements, which were purposively selected. A theoretical framework to measure visual CSR 2.0 corporate advertisements was developed, which aided in the sampling, data analysis and interpretation processes. The findings of the study indicated that by positioning its CSR 2.0 positively in terms of change and transformation, progress and equal opportunities for all citizens, OMSA is fostering stakeholder-organisation relationships. In addition, it was also found that OMSA adopts established representational tropes of CSR 2.0 and use them repetitively that firmly entrenches the intended/encoded message to the viewer. / Die doel van hierdie verkennende studie was om die onderliggende betekenis van CSR 2.0 korporatiewe advertensies in Ou Mutual Suid-Afrika te ondersoek. Dit is spesifiek gemoeid met die onderliggende mites en ideologieë wat deur middel van die tekste oorgedra word. Die kwalitatiewe studie is uitgevoer deur middel van 'n visuele semiotiese ontleding (Machin 2012) op agt CSR 2.0 korporatiewe advertensies, wat doelbewus gekies is. 'n Teoretiese raamwerk, om visuele CSR 2.0 korporatiewe advertensies te meet, is ontwikkel, dit het bygedra tot die steekproefneming, data-analise en interpretasie prosesse. Die bevindinge van die studie dui daarop dat deur CSR 2.0 positief in terme van verandering en transformasie, vooruitgang, en gelyke geleenthede vir alle burgers te posisioneer, OMSA verhoudings met belanghebbendes kan bevorder. Daarbenewens is ook gevind dat OMSA gevestigde temas van CSR 2.0 implementeer en hulle herhaaldelik gebruik wat juis die beoogde / gekodeerde boodskap stewig aan die kyker bevestig. / Communication Science / M. A. (Communication Science)

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

After facing the economic recession, the South–African and global business sectors started revaluating their human capital and the positions they represent within an organisation. Each individual now had to prove that they contributed towards the organisation’s bottom line, as each and every cent had to be counted and accounted for. Some functions within organisations could easily prove their contribution towards the bottom line by providing production or sales outputs. The public relations practitioners and the corporate communication efforts they offered, however, faced a bleak future, as their contribution towards the tangible assets was very rarely recognised (Kim, 2000:276). The financial services sector however, in which an advisor’s contribution towards the organisational bottom line is easily quantified, started to acknowledge the need for this sector to improve upon its ‘softer’ intangible assets such as client communication and client relationships. The sector believes that communication establishes relationships, and sound client relationships is the only way to sell financial products and services, as people seldom entrust their life earnings or financial dreams to strangers (Christiansen & DeVaney, 1998:7). Public relations practitioners know how to use communication optimally in the quest for building client relationships, and financial services need those skills in order to sell their products and contribute towards the bottom line. These two functions could thus work together towards the achievement of their goals - public relations to prove their bottom line contribution, and the financial services sector towards improving client relationships. These statements led to the general Research Question of this study: “What is the nature of the relationship between (i) corporate communication efforts, (ii) client communication satisfaction and (iii) client relationship satisfaction, and these concepts’ relationship to (iv) client economic contribution, within a financial services organisation?” This Research Question is answered from the systems theory as meta–theory with the support of the strategic communication, excellence and relationship management theories, and Futurum Financial Group (FFG) services as the financial services organisation for this study. A qualitative and quantitative research approach was followed to establish the constructs, and the relationships between the constructs. The Financial Advisors and public relations practitioner in FFG have a good understanding of the need for strategic communication efforts, and a relationship between their efforts and the client communication satisfaction and client relationship satisfaction could therefore be indicated. A further relationship between the client communication satisfaction and client relationship satisfaction and the client economic contribution was also established. Recommendations to improve the situation within FFG included a better focus on database administration, corporate communication consistency, Financial Advisor diligence, and providing clients with more frequent updates regarding their financial situation. The greatest strengths were client–advisor trust and corporate communication professionalism. This study thus contributes to the argument that communication efforts add tangibly, by means of client economic contribution, to the organisation’s bottom line, within the financial services industry. The study furthermore provides some recommendations for the financial services industry to improve their communication skills in order to build client relationships. / Thesis (M.A. (Communication Studies))--North-West University, Potchefstroom Campus, 2011.