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Trustworthiness of South African sustainability reports : an overview

Published Article / It is widely assumed that sustainability reporting is a mechanism that companies can use to demonstrate their trustworthiness with regard to development in a sustainable manner. This article uses the Mayer, Davis and Schoorman trust model as basis to discuss how sustainability reporting can enhance trustworthiness in a sustainable development context. The study also uses a survey-questionnaire, sent to South African sustainability reporters, to explore whether they are finding sustainability reporting useful for enhancing companies' trustworthiness among stakeholders in a sustainable development context. Respondents indicate, amongst other things, that sustainability reporting in South Africa has a role to play in enhancing trustworthiness, more so among contractual stakeholders than among community stakeholders. To entrench trust benefits in the long term will however require long term strategies. Such strategies should focus on increasing the engagement of community stakeholders, authentic use of the GRI and implementing effective control systems that prevent the misuse of sustainability reports, while not preventing the formation of real trust.

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:cut/oai:ir.cut.ac.za:11462/616
Date January 2012
CreatorsFourie, R., Lubbe, D.
ContributorsCentral University of Technology, Free State, Bloemfontein
PublisherJournal for New Generation Sciences, Vol 10, Issue 3: Central University of Technology, Free State, Bloemfontein
Source SetsSouth African National ETD Portal
Languageen_US
Detected LanguageEnglish
TypeArticle
Format198 410 bytes, 1 file, Application/PDF
RightsCentral University of Technology, Free State, Bloemfontein
RelationJournal for New Generation Sciences;Vol 10, Issue 3

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