A systematic review of sustainability reports in South African listed companies
- Authors: Marawu, Lindiwe Nolitha
- Date: 2021-12
- Subjects: Corporation reports -- South Africa , Financial statements -- South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/54036 , vital:46195
- Description: This study used a mixed methods approach to provide a systematic review of sustainability reports in South African listed companies that are included in the FTSE/JSE Responsible Investment Index. The purpose was to explore sustainability report content to guide companies of what should be included in such a report. A content analysis schedule was developed to provide the basis for the information to be extracted from the sustainability reports. Three categories, namely, biographical information, reporting format and the theoretical framework were included in the schedule. The sustainability reports of 18 South African JSE SRI Index companies listed on the JSE 2 July 2019 from the mining, retail and investment sectors were included in the sample. The main results showed that the majority of companies in the mining sector used sustainability reports, while nearly half of the companies in the retail sector used sustainability reports. Companies in the investment sector used a variety of reports with a third using integrated reports. Most companies used the JSE listing requirements as their guiding tool in developing their sustainability reports. Environmental issues also seemed to play a major role in sustainability development of a company irrespective of the sector to which it belonged. This systematic review identified the need for a regulator for sustainability reporting and the standardisation of sustainability report content. , Thesis (MCom) -- Faculty of Business and Economic Sciences, 2021
- Full Text:
- Date Issued: 2021-12
- Authors: Marawu, Lindiwe Nolitha
- Date: 2021-12
- Subjects: Corporation reports -- South Africa , Financial statements -- South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/54036 , vital:46195
- Description: This study used a mixed methods approach to provide a systematic review of sustainability reports in South African listed companies that are included in the FTSE/JSE Responsible Investment Index. The purpose was to explore sustainability report content to guide companies of what should be included in such a report. A content analysis schedule was developed to provide the basis for the information to be extracted from the sustainability reports. Three categories, namely, biographical information, reporting format and the theoretical framework were included in the schedule. The sustainability reports of 18 South African JSE SRI Index companies listed on the JSE 2 July 2019 from the mining, retail and investment sectors were included in the sample. The main results showed that the majority of companies in the mining sector used sustainability reports, while nearly half of the companies in the retail sector used sustainability reports. Companies in the investment sector used a variety of reports with a third using integrated reports. Most companies used the JSE listing requirements as their guiding tool in developing their sustainability reports. Environmental issues also seemed to play a major role in sustainability development of a company irrespective of the sector to which it belonged. This systematic review identified the need for a regulator for sustainability reporting and the standardisation of sustainability report content. , Thesis (MCom) -- Faculty of Business and Economic Sciences, 2021
- Full Text:
- Date Issued: 2021-12
The relationship between accounting choices and share prices : a study of South African listed companies
- Authors: Bunting, Mark Bevan
- Date: 2009
- Subjects: Financial statements -- South Africa , Accounting -- South Africa , Managerial accounting -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:989 , http://hdl.handle.net/10962/d1002724 , Financial statements -- South Africa , Accounting -- South Africa , Managerial accounting -- South Africa
- Description: It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied in the preparation of published financial reports. Empirical research has found evidence for this in the United States, Britain, Spain, France and Australia, amongst other countries. There has, however, been no prior work of a similar nature in a South African context. The purpose of this study is to extend this body of work by examining the relationship between a number of potentially opportunistic (profit-increasing, income-smoothing and solvencyimproving) accounting choices made by the managers of South African listed companies, and growth rates in the share prices of those companies. Data in respect of thirty-nine medium-sized South African listed companies are analysed for evidence of the expected positive relationship between opportunistic accounting choices and share price growth. No evidence is found for this relationship. This may be due to limitations in the research design, inadequacies in the interpretation of the agency theory from which the hypotheses are developed, or a combination of both. Refinements in the research design or a re-interpretation of the theory may be successful in addressing these matters as part of future research efforts.
- Full Text:
- Date Issued: 2009
- Authors: Bunting, Mark Bevan
- Date: 2009
- Subjects: Financial statements -- South Africa , Accounting -- South Africa , Managerial accounting -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:989 , http://hdl.handle.net/10962/d1002724 , Financial statements -- South Africa , Accounting -- South Africa , Managerial accounting -- South Africa
- Description: It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied in the preparation of published financial reports. Empirical research has found evidence for this in the United States, Britain, Spain, France and Australia, amongst other countries. There has, however, been no prior work of a similar nature in a South African context. The purpose of this study is to extend this body of work by examining the relationship between a number of potentially opportunistic (profit-increasing, income-smoothing and solvencyimproving) accounting choices made by the managers of South African listed companies, and growth rates in the share prices of those companies. Data in respect of thirty-nine medium-sized South African listed companies are analysed for evidence of the expected positive relationship between opportunistic accounting choices and share price growth. No evidence is found for this relationship. This may be due to limitations in the research design, inadequacies in the interpretation of the agency theory from which the hypotheses are developed, or a combination of both. Refinements in the research design or a re-interpretation of the theory may be successful in addressing these matters as part of future research efforts.
- Full Text:
- Date Issued: 2009
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