This is as much an experiment in investigative reporting as it is a thesis. It explores the possibility of carrying out “research journalism” on a specific issue in a New Zealand academic environment, after a failure to complete the mission within newsrooms. The thesis debates theoretical and practical “restraints” to reporting this conflict and New Zealand’s role in it. Such restraints might include the degree of conservatism and intractability in Western traditions and practices of both the mainstream media, and of the other potential “commentating power”, universities.

On February 22, 2011, Christchurch-based journalists were jolted out of their normal work routine by a large 6.3 magnitude earthquake that killed 185 people, wrecked the city and forced reporters to reappraise their journalism. This study considers how the earthquake affected journalists’ relationship to the community, their use of sources and news selection. A theory of collective trauma is used to explain the changes that journalists made to their reporting practice. Specifically, Christchurch journalists had a greater identification and attachment to their audience post-earthquake. Journalists viewed themselves as part of the earthquake story, which prompted them to view sources differently, use those sources differently and see advocacy as a keystone of their news work after the disaster. This study adds to a growing scholarship about journalists and trauma, but focuses on what the event meant for local reporters’ choice of sources and news selection rather than measuring rates of psychological distress.

An increasing number of companies are reporting their environmental performance, impacts, and activities. The objectives of such reports are many including, in particular, reacting to external pressures from company stakeholders demanding more information about environmental performance. This might also be matched by management requiring information to better run the business - hence an internal requirement for information that would then be available for publication. Because, this environmental reporting serves multiple objectives and satisfies different needs of different readers, it varies in the type of information provided, the scope and depth of material disclosed, presentation formats used, the credibility of the information provided and its overall quality. Although richness of report content, scope of topics covered, presentation and credibility of this content have all been used to assess the quality of corporate environmental reporting (CER), to date most prior studies have looked simply at the volume of and/or the types of information when assessing the quality of CER. Studies have used two main indices to measure disclosure quality; subjective analysts' indices and semi-objective indices. Subjective indices such as the Association of Investment Management and Research (AIMR), formerly the Financial Analysts Federation (FAF) disclosure ratings, are built on corporate disclosures' ratings weighted by a panel of leading analysts in each industry. In semi-objective indices, on the other hand, a pre-determined list of items (topics of disclosure) is developed and tested for their presence (absence ) and/or the richness of their content. It is noted that most disclosure studies adopt this second approach in the form of disclosure index studies, a partial type of content analysis. Other disclosure measures have included textual analysis such as thematic content analysis, readability studies, and linguistic analysis. However, there is no consensus about the best measure for assessing reporting quality. One of the most important limitations encountered in the disclosure literature is the difficulty in assessing the quality of disclosure (Healy and Palepu, 2001; Urquiza et al., 2009). For example, these studies identify three key limitations. Firstly, there is inherent subjectivity involved in the selection of the quality measure and in the coding scheme to assess this 'quality' generally researchers choose their own methods or proxies. Secondly, there is an ignorance of the quality perceptions of preparers and users of corporate disclosure. Hammond and Miles (2004) argue that we cannot assess the quality of disclosure independently of a detailed understanding of users' need of disclosure. Thirdly, it has been common to use annual reports (ARs) to assess the extent and quality of corporate responsibility disclosure, ignoring the other reporting media such as corporate responsibility reports (CRRs), websites, home advertisings, etc (Forst et al., 2005; KPMG, 2011). Thus considering the fact that robust, reliable, and replicable quality assessment is problematic, the objectives of this research are threefold. Firstly, to build a more representative quality model based on the findings of a questionnaire ascertaining the views of both preparers and distinct categories of readers of ARs and/or CRRs. Secondly, to apply this model to FTSE 100 CER in both ARs and CRRs to ascertain whether the proxies frequently used in prior literature yield similar results to those derived from this more complex model. Thirdly, to investigate whether the common use of ARs, rather than more detailed CRRs in assessing CER quality is giving a misleading picture of the level and richness of disclosure available to stakeholders.

An examination of reporting during the First World War by Montreal’s two most respected newspapers shows that these newspapers articulated divergent messages about the war and domestic events. This thesis argues that during the First World War, Le Devoir refused to be limited by the traditional impassive reporting style of Montreal’s managerial class newspapers, but the Montreal Gazette did not. Where Le Devoir became more defiant and aggressive in its defence of Francophone rights, the Gazette managed to appear more detached even as it reported the same events. This divergence is important because it represents a larger pattern of wartime change taking place as quality dailies gambled their reputations on the ideals of their owners and editors. Each newspaper carefully constructed their attempts to influence public opinion, but where Le Devoir was responding to what it considered a crisis, the Gazette’s interests and alliances mandated loyalty and a calmer tone.

This thesis was designed to determine readers'.perceptions of the Marion Chronicle-Tribune's coverage of the 197E Marion teachers' strike.An attitude questionnaire was sent out to a random sample of the newspaper's subscription list. Of the 972 instruments mailed, 199, or 23.6 percent, were returned properly and used as data.Participants' responses were analyzed by program QUANAL. The analysis produced three subscriber types. Type I was conservative, pro-Chronicle-Tribune; Type II was labor oriented; and Type III was undecided. A multiple regression test of the demographic factors, age, sex, level of education, annual income, whether respondent was labor or management, and the amount of time a respondent read the Chronicle-Tribune daily, yielded no relationship with the reason why a respondent was identified with one of the three types.The researcher concluded that subscribers perceived coverage on the basis of the issues, and not according to what stereotypes they may have held.

Planners can have the best ideas and the most progressive projects in the world. But if the local newspaper doesn't write about them, nobody will know about them. And if nobody knows about them, they might as well never have been done. Newspaper reporters and planners are going through a drastic change in their historically distant relationship. Increasingly, television news, USA Today and the Internet have replaced newspapers as the prime source for international and national news. Newspapers are now concentrating on local news. This is a golden opportunity for planners to not only raise the clout of their agency, but increase public support for their ideas. More coverage means more media scrutiny of planning issues. Understanding basic newspaper processes, and maintaining positive relationships with newspaper reporters, is a growing part of a successful planner's job. / Department of Urban Planning

This thesis aims to investigate whether frequency of mandatory financial reporting affects management focus on long-term growth. Evidence from the market has illustrated how managers within listed firms sometimes strive to meet market expectations on the latest reported earnings regardless of long-term consequences (see for example Graham, Harvey & Rajgopal, 2005; Grinyer, Russell & Collison, 1998). Yet, the existing literature has neglected to research market pressure in terms of financial reporting frequency and its proposed influence on long-term growth. This study seeks to find if a more frequent mandatory reporting affects managers to more often sacrifice long-term growth in terms of reduced R&D investments. By comparing six different stock exchanges with different interim reporting requirements, this study empirically examines the hypothesized relationship, using a robust multiple regression analysis based on 320 observations during the sample period 2008-2012. The statistically significant results show a negative correlation, suggesting that firms that are required to disclose quarterly reports invest less in R&D than firms that are only required to disclose semi-annual reports. A negative correlation is observed for the whole sample as well as for the five sectors individually. The results provide additional empirical evidence to the research fields of financial reporting, managerial myopia and earnings management.

Bakgrund: Miljöredovisningen är ett sätt för företagen att beskriva sitt miljöarbete. Den har fått allt större betydelse för företagen i takt med att miljöfrågorna blivit allt viktigare hos intressenter och allmänheten. Det gäller för företagen att visa att man tar ett miljö- och samhällsansvar för att skapa trovärdighet och förtroende i samhället.   Syfte:                                  Att ge läsaren en bild över hur och varför miljöredovisningen ser ut som den gör och vad företagen, som associeras med betydande miljöpåverkan, väljer att fokusera på i sina miljöredovisningar.  Metod:                               En kvalitativ studie som grundar sig i legitimitetsteorin och institutionell teori har utförts. Vi har undersökt litteratur, vetenskapliga artiklar, miljöredovisningar samt fört intervjuer med personer som har behörig kompetens.  Slutsats:                             Studien visar på hur viktig miljöredovisningen är för företagen som associeras med betydande miljöpåverkan. Företagen belyser det viktiga i att kunna vara transparent och visa intressenter och allmänheten att man tar miljöfrågor på största allvar. Studien visar även på hur yttre faktorer påverkar utformningen av miljöredovisningen så som förväntningar och institutionella tryck. Studien visar även på vad företagen fokuserar på i sina miljöredovisningar så som; energieffektivisering, minskning av utsläpp, miljökostnader, miljöinvesteringar, upprättandet av miljömål, miljöstrategier och miljöaktiviteter. / Background:                    The environmental reports are a way for companies to describe their environmental efforts. The environmental reports have become increasingly important for the companies, as the environmental issues have become a priority issue to the general population. Companies now have to show that they can take an environmental and social responsibility in order to build credibility and trust of the society.  Purpose:                            In order to give the reader a picture of how and why environmental reports looks like they do and what companies associated with a negative impact on the environment, chooses to focus on in their environmental reports.  Method:                             A qualitative study based on the legitimacy theory and the institutional theory is conducted in this thesis. A review and examination of literature, scientific articles, environmental reports and engaging interviews with people who have qualified skills in the subject was made.  Conclusion:                       This study demonstrates the importance of the environmental reports for the companies associated with significant environmental impacts. It highlights the importance of being transparent and demonstrates to stakeholders and the public the importance of taking environmental issues seriously. The study also shows how external factors like expectations and institutional pressures affects the general design of the environmental reports. The study also shows what companies are focusing on in their environmental reports such as; energy efficiency, emission reduction, environmental costs and the establishment of environmental goals and strategies.

Syfte: Syftet med studien är att beskriva och analysera vad företag inom den privata sektorn har för uttalade motiv till att hållbarhetsredovisa. Metod: I denna studie har den kvalitativa forskningsmetoden tillämpats. Vidare genomfördes semistrukturerade intervjuer med olika företag verkande inom olika branscher. Intervjuerna hade alla en intervjumall som utgångspunkt vid intervjun. Empirin har kommit oss tillhanda från intervjuer med elva företag. Fem telefonintervjuer genomförda med Hemtex, KappAhl, IKEA, NilsonGroup och Fritidsresor. Även sex intervjuer genomförda på plats, dessa företag var Handelsbanken, Bring, EY, Folksam, JM och Fabege. Empiri: Resultatet visade att de främsta motiven till att privata företag valde att hållbarhetsredovisa var för att visa transparens gentemot dess intressenter, långsiktigheten vad gäller framtida generationer och företagets affärsnytta, samt att det för vissa upplevdes som ett krav. Slutsats: Beroende på hållbarhetsredovisningens omfattning och frekvens i företagen drog vi slutsatsen att det fanns ett klart samband mellan dessa och företagets motivation. De företag som etablerat arbetet mer i affärsverksamheten visade tendens till att se arbetet som långsiktigt, medan företag med ett mindre strukturerat arbete mer upplevde det som ett krav. Att visa transparent till intressenterna var även det ett viktigt motiv för företagen att hållbarhetsredovisa. / Purpose: The purpose of this study is to describe and analyze what companies in the private sector has stated for reasons for sustainability reporting. Methods: In this study we have applied a qualitative research method and used semi-structured interviews with different companies, operating in various industries. All the interviews used an interview guide for the interview. The empirical research has been collected by interviews with eleven companies. Five interviews conducted by phone with Hemtex, KappAhl, IKEA, NilsonGroup and Fritidsresor. Six interviews were conducted at each companies headquarter. These companies were Handelsbanken, Bring, EY, Folksam, JM and Fabege. Empirics: The result shows that the primary motivations for private companies to do sustainability reporting were to show transparency towards their stakeholders, look in a long-term perspective in terms of future generations and business benefit and that some felt that they were forced. Conclusion: Depending on the extent on sustainability reporting and its frequency in the companies there was a clear correlation between these and their motivation. The companies that had establish the work more in the business tended to see the work as a long-term, while companies with a less structured work saw it as a forced work. To show transparent to stakeholders was also an important reason for companies to work with a sustainability report.

The relevance and reliability of annual financial reports as a basis for making decisions about an organisation came in dispute after a series of corporate collapses. Sustainability reports have similarly suffered weaknesses and stakeholders are unable to form a comprehensive picture of an organisation’s performance and its ability to create and sustain value. Integrated reporting incorporates concise and material information from financial statements and the sustainability report and other sources to enable stakeholders to evaluate the organisation’s performance and to make an informed assessment about its ability to create and sustain value. The focus of this study was to investigate the opinion of employees as stakeholders of a South African bank and their perception of the relevance of the elements in an integrated report, if they had to assess the ability of an organisation to sustain value in the future. A literature study was conducted to address the concept of integrated reporting and the integrated report as well as relevant aspects. Based on the literature study, integrated reporting should enable stakeholders to assess the ability of the organisation to create and sustain value over the short-, medium- and long-term. Special attention has been given to the elements to be included in an integrated report as suggested by the IRC SA’s framework and employees as stakeholders of organisations. The latter has been used as basis of the empirical study that was conducted. The empirical study focused on the opinion of employees regarding the relevance of the eight elements in an integrated report as stakeholders of a South African bank and it was conducted by means of a self-completion questionnaire. The internal consistency and reliability of the questionnaire was assessed by calculating Cronbach alpha coefficients and it had acceptable reliability. Frequency distributions, mean values and standard deviations were calculated as well as independent t-tests and Anovas to determine the differences between the means of different groups within the selected demographic variables and the constructs. Furthermore, effect size values (d-values) were used to indicate if there were practical significant differences between any demographical variables regarding the constructs and individual questions. In the final chapter, conclusions were drawn based on the literature and empirical study. It was evident from the empirical study that most of the respondents found the elements to be either moderately or totally relevant to be included in a report, if the ability of an organisation has to be assessed to sustain value in the future. Recommendations were provided on three elements (business model, remuneration policies and analytical commentary) and the report was concluded by recommending possible future research that could be conducted based on this study. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013