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    The South African financial services industry’s integrated reporting compliance with the global reporting initiative framework

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    Date
    2014
    Author
    Buys, Pieter
    Van Niekerk, Eldine
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    Abstract
    In the past, business activities were motivated exclusively by the desire to maximize financial returns; however, over the past decade, increased awareness of non-financial business impacts has led companies from being profit-driven to incorporating environmental and social value into its performance measurements. The GRI published guidelines for sustainability reporting and is seen as the leading standard for voluntary corporate reporting of environmental and social performances. Given the significance of the financial services industry in South Africa, this article reflects on the quality of integrated reporting of the South African financial services industry by analyzing compliance with the GRI sustainability reporting guidelines. The results indicate that although these companies used these guidelines in their sustainability reports, and that adherence has improved, some companies do not apply the sector specific supplements. The implication thereof is that it seems as if the sector has not truly embraced sustainability reporting, and may merely attempt to provide minimum compliance with general guidelines. By fully embracing the sector specific reporting guidelines, the South African financial services sector may reach the next level of sustainability reporting.
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    http://hdl.handle.net/10394/18151
    http://businessperspectives.org/journals_free/bbs/2014/BBS_en_2014_04_Buys.pdf
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    • Faculty of Economic and Management Sciences [1428]

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