South Africa is facing a water crisis in terms of the scarcity and the quality of its water. Considering this water-constrained future it is evident that companies in South Africa should pay attention to the pristine management of this scarce resource. The purpose of this study is to evaluate the reporting and disclosure requirements of water of Socially Responsible Investment-indexed (SRI) JSE-listed companies. The disclosure requirements of the integrated report, King III, the Global Reporting Initiative and the Association of Chartered Certified Accountants, provided the theoretical background to develop a water disclosure index. Content analysis was used as the research method to analyse the integrated and sustainability reports of a selected group of SRI indexed JSE-listed companies. The results were analysed in terms of the disclosure on items such as materiality, governance, corporate policies, environmental management systems, risk assessments and key performance indicators. The findings of the study include that most of the companies illustrate commitment towards water stewardship by reporting on water-related aspects. The mining sector rated the highest on disclosure and reporting of water-related aspects by providing the most detailed descriptions by indicating that they clearly understand the context of their operations and the associated risks. In the process of analysing the integrated and sustainability reports with specific reference to the key performance indicators, it was evident that companies lack comparability and consistency in their disclosure. It is recommended that companies improve the relevance, depth and clarity of their disclosure on water. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015

This study investigated stakeholders’ views of multicultural policies and practices in multicultural secondary schools in Sri Lanka and a comparator school in England, in order to elicit what new insights could be gained that could lead to educational improvements in Sri Lankan schools. Specifically, students and staff in five Sinhala-medium secondary schools in the Colombo region, all with reputations for good multicultural education practice, together with local community leaders and national policy makers, were interviewed. A series of questionnaires was designed to examine a wide range of stakeholder perspectives across these five schools, using as a conceptual framework Banks’s (1986, 1989 and 2004) international work on multicultural policy and practice in schools and teacher education. A similar interview schedule and questionnaire were used to elicit views and experiences of multicultural education in a comparator school in an urban area of the East of England. There were a number of reasons for this. The modern school system of Sri Lanka had its beginnings during the British colonial administration. Now that there is peace in Sri Lanka after a long period of civil war, the government is focusing on ways to develop the curriculum to integrate multicultural education into its peace education curriculum in order to foster intercultural understandings. England has a longer tradition in multicultural education and policies in its education system. Using Banks’s work (op. cit.) for analysis, there may therefore be lessons to be drawn from the Sri Lankan schools identified as having good multicultural practice and the English experience that are of use in Sri Lanka. Major findings from this research project include the need for careful consideration of ways to foster greater multilingual competence among both teachers and students if Sri Lanka is to reach its goal of greater intercultural understandings and communication between the various ethnic groups. It seems from this study that, in Sri Lanka, whilst there were some differences in the strength of perception of different ethnic groups of students, overall they felt comfortable and safe in school, which is a testament to government efforts to achieve harmony in schools and, thus, social cohesion in society. However, some groups of students are more advantaged than others in the same schools in their access to the acquisition of languages and, therefore, access to the curriculum and to further and higher education and future enhanced life chances. The teachers acknowledged that language was a major concern in multicultural classrooms, partly because some students could not communicate effectively in Sinhala medium, and partly because they themselves were not always fluent in both national languages. Further, despite central government policy that all secondary teachers in Sri Lanka should be trained to degree level and should be qualified in their profession, the highest qualification that nearly one half possessed was A-level General Certificate of Education. All teachers in both Sri Lankan, and the English comparator, schools expressed a wish for training in multicultural practices.

With the emegence of an empire, many of the devices and instruments adopted for the governance of England, were extended beyond the seas to the colonies. One such device was royal commissions of inquiry. Royal commissions, the origins of which in England have been traced as far back as the time of the Norman Conquest, were utilised by the administration in England from time to time to investigate particular problems in colonies, and suggest ways and means of solving them. In the first empire, the American settlements received bodies of somewhat similiar nature on some occasions, but their true value was displayed only when the second empire was being founded. During the turbulent years of the French and Napoleonic wars the empire was continuously extended, but only after peace was established did it become possible for the ministers in England to take stock of the empire which had been acquired. What were the purposes of the empire, what were the nature and the conditions of the colonies conquered, in what manner should this new empire of a diverse and amorphous character be governed, were some of the numerous questions which faced them through the following years. These clearly emphasised above all the need to obtain information about the colonies. The information provided by their Governors did not prove to be adequate, and there was no possibility of officials at home acquiring the much needed information. To resolve the problem, they fell back upon the age old method: royal commissions of inquiry.

During recent years many fund managers have merchandised their funds as accounting for “ethical”, “responsible” and “sustainable” criterions during the investment process (the generic term “ESG funds” will be used hereafter). These managers have used this as a marketing tool and claimed that this brings added value to their investors.  However, it has been very hard for investors to actually determine if the fund managers have been following these announced “ESG” criterions and strategies. In addition to this there have been a lot of discussions around whether or not funds that incorporate “ESG” criterions during their investment process sacrifice return in order to fulfill their obligations.   During March this year Morningstar launched the first independent rating that aims to evaluate how the underlying holdings in fund, i.e. companies in which the fund own shares, manage environmental, social and governance (ESG) matters. By analyzing the underlying holdings from the aspects mentioned above, Morningstar has been able to aggregate this information into a sustainability measure for funds. This new sustainability measure has been named Morningstar Sustainability Rating™, which is a rating for how sustainable a fund is.   This thesis address questions regarding how ESG funds, or rather funds that market themselves as ESG funds, tend to have different attributes compared to traditional funds in the Nordic countries Sweden, Denmark, Finland and Norway. The specific attributes that has been examined are relative fund flows, total returns, risk-adjusted ratings and sustainability ratings.   The results suggest that ESG funds do not show a difference in Sustainability Ratings compared to traditional funds. Furthermore, it could be verified that ESG funds in some cases generate higher relative fund flows compared to traditional funds. It has also been confirmed that these ESG funds actually outperforms traditional funds from a total return perspective.

This study analyzes and maps barriers preventing Sri Lankan female workers in Export Processing Zones (EPZs) from participating in awareness raising activities by NGOs. These barriers can furthermore be discussed as preventing them from an enhanced empowerment. The gathered data is mostly based on interviews conducted during a three-week long fieldtrip in Sri Lanka. By using both a literature analysis on the field of research together with group interviews with both female EPZ workers as well as with personnel from a women’s organization in Sri Lanka the study identifies five barriers hindering the women’s participation; time and distance; lack of motivation or interest; limited knowledge of the organization; someone opposing the choice; and fear of loosing the employment. The study derives the root-causes of the barriers to the current social norms and roles, which are internalized in the young women’s mind from their background as well as through the reproduction of them in their new environment, but also to EPZs as discouraging an improvement of the women’s situation.

published_or_final_version / Comparative Asian Studies / Master / Master of Arts

Purpose: The purpose of this thesis is to develop an understanding for how risk, return and ethicalaspects affect the decision to invest in an ethical fund. Specifically is the aim of the thesis todevelop a perception if socio-demographical differences regarding gender, age and education canexplain the propensity to invest in ethical funds. Method: A survey consisting of 90 respondents. Conclusion: The thesis finding show support for the claim that women see the ethical aspect inrelation to the return for investment in an ethical fund as more important than men do. This canfurther explain the propensity for women to invest more in ethical funds than men. The thesisdoesn’t find any support for the claim that women and men, younger and older value low risk, forthe decision to invest in an ethical fund, differently. This goes against previous research within thefield of mutual fund and indicates that the investment behavior between ethical funds and regularfunds differ. The thesis did not find any support for the claim that higher educated people see theethical aspect in relation to the return as more important than people with lower education. / Syfte: Studien syfte är att utveckla en förståelse för hur risk, avkastning och etiskt inslag påverkarvid beslutet som leder till investering i en etisk fond. Specifikt syftar uppsatsen till att utvecklauppfattning kring om socio-demografiska skillnader avseende kön, ålder och utbildning, finns somförklaring i benägenheten att investera i etiska fonder. Metod: Vi har gjort enkätundersökningar på 90 respondenter Slutsats: Uppsatsen finner stöd för att kvinnor ser den etiska aspekten i relation till avkastningenvid investering i en etisk fond som viktigare än vad män gör. Detta kan förklara varför kvinnorockså är mer benägna än män att investera i en etisk fond. Uppsatsen finner inget stöd för attkvinnor och män, yngre och äldre värderar låg risk vid investering i en etisk fond olika. Dettamotsäger tidigare forskning inom investeringsbeteende för fonder generellt sett vilket indikerar attinvesteringsbeteende för vanliga fonder och etiska fonder skiljer sig åt. Uppsatsen finner helleringet stöd för att högre utbildade ser den etiska aspekten som viktigare än avkastning vidinvestering i en etisk fond.

No description available.

本研究主要探討在近幾年來，企業對營運思維與策略有了重大的變革，企業本身不在單單只以公司價值極大化來當作最終目標，同時間亦需考慮到企業對於社會面與環境面的衝擊，也就是說企業必須以企業社會責任（簡稱CSR）來當作公司營運的首要目標。 國際間已有越來越多的資金是以投資是否符合CSR的企業作為投資的標的，此種投資行為稱作社會責任投資（簡稱SRI），透過此種投資方式，不但能促使企業去執行CSR，並且研究發現以SRI來作為投資策略其報酬率比一般投資行為有較高的報酬率。 世界各地之企業已以CSR作為企業營運的最高指導原則下，許多組織也有訂定了許多條文成為企業在執行CSR之規範，在這股CSR狂潮席捲全球下，台灣卻置身於事外，故此篇以台灣少數具有CSR之企業—中華電信股份有限公司作為研究之公司。 在透過此研究下，將利用道瓊永續性指數（簡稱DJSI）之衡量標準來發掘中華電信一系列CSR之行為，並且加以說明有何需要改進之處，來讓中華電信成為DJSI之成分股，並讓台灣其他有意加入世界級SRI成分股的企業，成為一個參考之對象。

The thesis explores the role and impact of the internet on Sri Lankan Tamil diaspora political activism, focusing on both the experiences of political activists and on an analysis of web content related to diaspora activism. The central argument of the thesis is based around the relationship between political agents and cyberspace. The thesis argues that the political strategies and tactics adopted in the Tamil diasporan political sphere have changed with an increased dependence on the internet changing with it the politics and lives of individual activists. Cyberspace is presented as a site of power struggle with power as both an objective and source in micro-political struggles. The thesis also highlights the double sense of space attributed to cyberspace, both as a space facilitating political activism and as a qualitatively new space for politics. It traces the manifestation of violence in cyberspace based on its extensive reach and the collateral damage it can cause in political conflicts. Also the thesis argues that these intense web engagements for domination and resistance within the diaspora communities cause the emergence of new political priorities in Tamil diaspora politics. These do not parallel political developments in the conflict back in Sri Lanka. The thesis is based on research conducted from 2005 to 2008 during heightened rivalries between supporters of the LTTE (Liberation Tigers of Tamil Eelam) and dissident Tamil diaspora political activists which involved the extensive use of cyberspace for political purposes. The empirical research consisted of an integrated framework of online and offline research. The offline research was based on eight months of fieldwork in London including interviews with Tamil diaspora political activists across the spectrum from pro-LTTE to anti-LTTE dissidents. The online research was based on the technique of Web Sphere Analysis, which enables a framing of web content into a coherent unit of analysis.