School of Accountancy (ETDs)

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Browsing School of Accountancy (ETDs) by SDG "SDG-15: Life on land"

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    An exploratory study of biodiversity, ecological and extinction reporting among JSE-listed entities
    (University of the Witwatersrand, Johannesburg, 2021) Da Mata, Dino Marco; Maroun, Warren
    The purpose of this research is to explore the level of biodiversity, ecological and extinction reporting among 50 Top JSE-listed entities and the possible determinants of biodiversity, ecological and extinction reporting. This is important because unprecedented biodiversity loss is a major ecological and business risk affecting South African organisations. The thesis is grounded in an interpretive approach to collecting and analysing data and employs a mixed- methods approach. Qualitative content and thematic analysis were used to evaluate what content companies disclose in their integrated reports and to gauge the level of biodiversity, ecological and extinction reporting over the 2018 to 2020 reports. This was followed by the use of quantitative methods to test for associations between identified determinants and the level of reporting. The findings show that, overall, the level of disclosures have increased since 2018. Unfortunately, most of the disclosures are still vague, generic or focus on positive information. The findings also showed that there is a significant relationship between the typeof industry and the level of biodiversity, ecological and extinction reporting. Interestingly, the study found that secondary listed JSE companies have a much higher level of biodiversity, ecological and extinction reporting. The research found that there is a significant relationship between the level of reporting and if the company has a biodiversity partnership or has disclosed the importance of biodiversity. Suggesting that companies are beginning to understand the need to protect biodiversity and prevent further biodiversity loss. This change in mindset is, unfortunately, occurring at a slow pace and more needs to be done by companies, stakeholders and society in general. This thesis is the first study to explore biodiversity, ecology and extinction elements concurrently. It is also the first South African study to explore biodiversity, ecological and extinction reporting across a range of industries
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    The emancipatory potential of extinction reporting in the public sector : an analysis of trends in South African National Parks
    (2019) Buchling, Michael Carl
    South Africa is home to biomes which cannot be found anywhere. The rich biodiversity within her borders requires protection from extinction events and activities which can lead to a decrease in biodiversity mass. SANParks is responsible for the conservation and preservation of biodiversity within South Africa and reports on how it meets its mandate not only to protect biodiversity but also to use biodiversity in a sustainable manner which improves the socioeconomic circumstances of local communities. The study is the first to explore biodiversity disclosure themes in a state-owned entity in South Africa, responsible for the conservation, and uses the disclosure to construct an emancipatory extinction account. The study is qualitative, using content analysis to investigate the disclosure themes in the SANParks reports. The findings indicate that SANParks increased the quantum of information on biodiversity over five years (2013 – 2017) suggesting an integrated thinking approach is adopted by SANParks in disclosing biodiversity. While the current disclosure practices of SANParks does not provide a comprehensive extinction account, the results of the content analysis are used to develop a reporting framework which can be used to provide a detailed emancipatory extinction account, drawing on principles from the IIRC, financial accounting literature and biodiversity-related literature. The study adds to the existing body of knowledge by incorporating the six capitals in the extinction reporting framework.
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    Taxation in agriculture: A comparative analysis between Australia, New Zealand and South Africa
    (University of the Witwatersrand, Johannesburg, 2023) Ramabulana, Khathusthelo Godfrey; Padia, Misha
    Agriculture is important to the economy and should reduce inequality by creating an environment that is susceptible to creating employment opportunities and ensuring food security (USAID). These factors are the reasons why countries have forgone the opportunity to maximise tax revenue and instead provide certain concession for farming operations. There is a view that though governments need to make investments in agriculture, these investments should not harm producers elsewhere. (OECD, 2019a) By integrating qualitative reviews and comparative synthesis, this study employed a comparative methodology. This study critically analyses the South Africa tax provisions in Agriculture with Australia, New Zealand and OECD guidelines The main findings of the study are that: • Tax concessions are common across countries and that the typology of taxes levied generally fall within a set category. (OECD, 2005) • South Africa provides slightly more concessions than Australia and New Zealand, however the impact of these concessions differ in accordance with the nature and objectives of the concession; • Tax incentives in the farming sector improve the income of farmers directly and are not necessarily focused on the consumers or improving access to food; and • That continued existence of certain concessions may be counterintuitive to economic growth and environmental sustainability goals
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    The extent of biodiversity and species reporting by the top 75 companies listed on the london stock exchange (ISE)
    (University of the Witwatersrand, Johannesburg, 2023) Lai, Timothy; Ecim, Dusan; Maroun, Warren
    Corporate activities have significantly contributed to the accelerating decline of biological diversity on a global scale, having contributed to resource exploitation, industrialisation, land-use changes and deforestation in their associated operations. In recent years, the loss of habitats, ecosystems and threatened species has been brought to the attention of the public, mostly as a result of adverse events caused by these organisations in the conduct of their operations. The real impacts and consequences of biodiversity loss, has however, largely remained under-reported resulting in the need for organisations to adopt greater levels of corporate accountability and transparency within their biodiversity reports. This study analyses the primary reports (i.e., annual reports) of the top 75 companies listed on the London Stock Exchange (LSE) across a three-year period (2018 – 2020). These reports are studied in order to assess the quality and quantity of the biodiversity and species extinction disclosures, with thepurpose of identifying any trends and patterns across the three years. This research also assesses the possible determinants driving biodiversity disclosures. A mixed method approach is utilised. The content in the primary reports is analysed and evaluated to identify biodiversity-related disclosures and categorises them according to the themes outlined in a detailed disclosure checklist developed using the existing professional and academic literature. Secondly, the quantum and quality of the biodiversity and species extinction related disclosures included in these reports will be determined using a standardised scoring system. This paper finds that the biodiversity and species extinction disclosure among the LSE-listed companies has remained low in both quality and quantity. Although there is considerable improvement in the biodiversity disclosures year-on-year, the disclosures remain limited in substance, lacking sufficient detail over the biodiversity-related matters conveyed to key stakeholders. This research provides insight into the environmental reporting practices of UK-listed companies and aims to identify the trends, patterns and weaknesses found within biodiversity reporting. This study expands on the limited volume of literature within the environmental accounting field, to ultimately aid the transformation in corporate reporting practices