Browsing by Subject "integrated reporting"
Now showing items 1-10 of 12
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An analysis of occupational health and safety disclosure of JSE Socially Responsible Investment Index constituents
(North-West University, 2018)Due to the growing importance for companies to report on more than economic performance, sustainability reporting tools such as the GRI and triple bottom-line reporting have been developed. Reporting practices have changed ... -
Analyzing the water resources management disclosures of South African SRI-indexed companies
(Business Perspectives Publishing Company, 2015)Water has been identified as the biggest economic and societal global risk for the next decade by the World Economic Forum’s 2015 global risk report. This risk is also pronounced in South Africa with the country facing a ... -
A comparison of cyber risk disclosure in the banking sector between South Africa and China
(North-West University (South Africa), 2020)This study is focused on analysing and comparing the practices of cyber risk disclosure within the banking sector of South Africa and China. It evaluates the requirements in both countries and highlights the importance of ... -
Developing a water disclosure index for the food, beverage and tobacco industry: an integrative perspective
(North-West University (South Africa), 2019)This study was performed on water disclosures in the food, beverage and tobacco industry ? against a backdrop of a growing population and increased water scarcity. The intensity of water use in agriculture, and the fact ... -
The development of an integrated financial decision-making model using making model using lean accounting
(North-West University, 2018)The importance of accounting information in the decision-making of stakeholders has been studied extensively since the early 1900s. Significant change in the business and accounting landscape over the past 30 years happened ... -
Evaluating the adequacy of water-related reporting and disclosure by high-impact users in South Africa
(World Scientific Publishing, 2016)South Africa is facing a water crisis in terms of the scarcity and the quality of its water. Considering this water-constrained future, it is evident that companies in South Africa should pay attention to the pristine ... -
An evaluation of the co-operative business model within the context of the global reporting initiative
(Clute Institute, 2013)Sustainability reporting, renowned as an instrument for businesses to communicate how they function more efficiently and responsibly within the social and physical environment, while simultaneously remaining profitable, ... -
An evaluation of the extent and determinants of corporate disclosure and transparency practices in Zimbabwean firms
(North-West University (South Africa), 2020)This study evaluated the extent and determinants of disclosure and transparency in the annual reports of Zimbabwean firms by using the National Code on Corporate Governance of Zimbabwe (NCCGZ) guidelines as a benchmark for ... -
Integrated reporting compliance with the global reporting initiative framework: an analysis of the South African Mining Industry
(Clute Institute, 2012)For all financial years ending on or after March 1st 2010, all companies listed on the Johannesburg Stock Exchange Ltd (JSE) have to provide an Integrated Report (as part of the JSE’s listing requirements). This report is ... -
Investigate the level of disclosure of emissions of the top ten manufacturing companies in South Africa
(Business Perspectives, 2016)Throughout the world, countries and companies are directing their attention towards actions to protect the planet. An important focus area during various initiatives is the aim to stabilize greenhouse gas concentrations ...
