Sustainability reporting is becoming increasingly important, and governments and stock exchanges of many countries require or strongly encourage businesses to provide some level of sustainability reporting. South Africa is one of few emerging market economies and the only country in Africa which show substantial sustainability reporting activities. In South Africa, sustainable development has been recognised at a constitutional and legislative level. Companies listed on the Johannesburg Stock Exchange (JSE) must integrate sustainability reporting with financial reporting, or explain why they are not complying. Establishing a suitable sustainability reporting framework should therefore be part of the strategic integration of sustainability with other aspects of organisational planning and decision-making. This study suggests such a framework of standards and indicators for sustainability reporting in South African businesses, and evaluates it in South African listed companies. Mixed methods research was used in two phases. In phase 1, a critical analysis of the literature produced a framework of standards and indicators to be used as a measure to evaluate sustainability reporting in South Africa. In phase 2, first hand, original data was collected by performing a quantitative content analysis of sustainability reports of 84 companies listed on the Johannesburg stock exchange with the aim to identify standards and indicators that are applied in the content of sustainability reports in South Africa. Quantitative content analysis involves analysing material and then classifying it into various coding units or themes found in the material - it is a systematic way of converting text to numerical variables for quantitative data analysis.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:nmmu/vital:27571 |
| Date | January 2016 |
| Creators | Janse van Rensburg, Heidi |
| Publisher | Nelson Mandela Metropolitan University, Faculty of Business and Economic Sciences |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis, Doctoral, DPhil |
| Format | xxvi, 344 leaves, pdf |
| Rights | Nelson Mandela Metropolitan University |
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