Electronic Theses and Dissertations (Masters)

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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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    A normative view of value creation in the context of stakeholder understanding
    (2021) Spruit, Sebastian Ian Lynton
    This paper contributes to the literature on integrated reporting and current perspectives of value creation, through the implementation of framing theory. The paper develops a normative understanding of value creation. It addresses the need for additional research on the use of an integrated report, from the perspective of integrated report preparers, in communicating the affairs of an entity. In doing so, the research explores the perceived informational needs of stakeholders from the perspective of preparers, using framing tasks. The research relies on institutional logics, as a theoretical framework and interviews 23 preparers of large organisations listed on the Johannesburg Stock Exchange (JSE). With he use of framing tasks, the purpose and objectives of the integrated report is investigated. The results reveal the following types of preparers: the compliance-focused, the stakeholder-focused and the business-focused preparer. Each of these preparers use the integrated report for a different purpose. This research approaches the problem of inconsistent and misdirected integrated reports. An investigation into framing tasks, yielded insight into the process of disclosing, measuring, and understanding value creation. This research explores how preparers respond to the challenge of preparing an integrated report, how they measure and present their value creation, as well as how they engage with their stakeholders. This includes obtaining an understanding of the motivations and incentives which drive the preparation of an integrated report. The results of this research shows how preparers have shifted from lengthy compliance-based reports, to integrated disclosures which allow for business models that achieve sustainability and produce a comprehensive account of the value creation process. This shift showcases the social mechanisms which support the preparation of integrated reports as the reporting process develops into a more integrated and instinctive form