Sustainability reporting of African cement companies.
Date
2016
Authors
Mavunga, Danai Linda
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Abstract
The research conducted for this study is an analysis and comparison of the
sustainability reporting practices of South African cement companies with African
cement companies and the global cement industry. The focus of the study as
identified from the literature review is mainly on:
Determining the difference in reporting between South African cement
companies and African cement companies
Determining the difference in reporting between South African cement
companies and global cement companies
Understanding the extent of disclosure by South African cement companies
in relation to the Cement Sustainability Initiative (CSI)
A qualitative study was done using company sustainability reports as the source
of data and the CSI Reporting Key Performance Areas and Indicators as the
research instrument. This data was evaluated in two ways:
i. Tick box approach of Yes or No - it established if a company reports on the
Key Performance Areas according to the CSI Framework
ii. Content Analysis - it established what the companies are actually saying on
a Key Performance Area
The results presented show that most of the African cement companies (South
Africa included) report and disclose on similar areas with no targets or
performance measures. This is in contrast to the global cement companies, which
reported on all or most of the Key Performance Areas of the Cement Sustainability
Initiative. Another finding was that most global cement companies have majority
ownership in most of the African cement companies and yet the reporting and
disclosure was different. In addition global cement companies with operations in
African countries tended to report more on their global operation, with little or no
information on their African operations.
Description
MBA
Keywords
Corporations -- Environmental aspects -- South Africa. Social responsibility of business -- South Africa. Sustainability.Cement industries -- Environmental aspects -- South Africa.Cement industries -- Environmental aspects -- Africa.Mobile commerce -- South Africa.