- Title
- Prevalence of sustainability reporting practices of a sample of listed companies on established and emerging stock exchanges
- Creator
- Turk, Brendan K, Shackleton, Charlie M, Whittington-Jones, Kevin J
- Date
- 2013
- Type
- article
- Type
- text
- Identifier
- http://hdl.handle.net/10962/60995
- Identifier
- vital:27908
- Identifier
- DOI: https://doi.org/10.4102/sajems.v16i1.234
- Description
- The business sector has a substantial role in addressing current environmental issues and concerns. Consequently, there is a growing adoption of corporate sustainability principles and practices across all market sectors. This study examined four developed and four emerging stock markets and the sustainability reporting practices of the top 20 and bottom 20 companies in each. The results illustrate that the developed market sector was more advanced in its corporate sustainability reporting, both in the proportion of companies issuing a sustainability report (approximately 60 per cent) and the proportion of company webpages dedicated to sustainability reporting. This difference was largely due to the effect of the top 20 companies. There was little difference between developed and developing markets when only the bottom 20 companies were considered, of which less than one-third provided sustainability reports. These results show that sustainability reporting is prevalent in both developed and developing markets, especially among market leading companies, but that overall, most developing markets have some catching up to do.
- Format
- 8 pages, pdf
- Language
- English
- Relation
- South African Journal of Economic and Management Sciences, Turk, B.K., Shackleton, C.M. and Whittington-Jones, K., 2013. Prevalence of sustainability reporting practices of a sample of listed companies on established and emerging stock exchanges. South African Journal of Economic and Management Sciences, 16(1), pp.75-82, South African Journal of Economic and Management Sciences 16 vol. 1 no. 75 82 2013 1015-8812
- Rights
- South African Journal of Economic and Management Sciences
- Rights
- Use of this resource is governed by the Creative Commons Attribution 4.0 International (CC BY 4.0) license
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Collections
Whittington-Jones, Kevin (Dr)
RU Department of Environmental Science
Shackleton, Charles Michael (Distinguished Prof)
SDG 08. Decent Work and Economic Growth
SDG 17. Partnerships for the Goals
RU Department of Biochemistry, Microbiology and Bioinformatics
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