Thesis (MBA)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Throughout the years, organisations were known for only reporting on their financial position, but
due to stakeholders becoming more informed about the sustainability crisis, organisations realised
the importance of moving away from only reporting on financial information and are now also
including information about the impact of their activities on the society and environment in which
they operate in sustainability reports.
King II stipulated that organisations should produce a sustainability report during their reporting
period, while King III recommends integrated reporting. Integrated reporting suggests that both the
annual and sustainability report should be published at the same time. As a result, King III places a
lot of emphasis on the alignment risk, performance, strategy and sustainability. This allows the
integrated report to supply all stakeholders with forward looking information, as well as strategic
direction.
The purpose for this research is to evaluate the extent to which organisation in the banking
industry disclose information about their strategy. Information were gathered and analysed to
determine where aspects of strategy are disclosed at an above average to excellent level or
whether strategy disclosure were lacking or below average. This study specifically focussed on
information disclosed in the 2010 annual and sustainability reports of organisations in the banking
industry such as Absa, Investec, Nedbank, Standard Bank and FirstRand.
The study concluded that the level of disclosure for strategic information in annual and
sustainability reports for organisations in the banking industry, is average at 53 percent.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/21383 |
| Date | 03 1900 |
| Creators | Botha, Kooi |
| Contributors | Ungerer, Marius, Stellenbosch University. Faculty of Economic and Management Sciences. Graduate School of Business. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Rights | Stellenbosch University |
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