School of Accountancy (ETDs)

Permanent URI for this communityhttps://hdl.handle.net/10539/37779

Browse

Filters

20232

Settings

Subject: search.filters.subject.Renewable energy

Search Results

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Renewable energy disclosure in South African listed companies’ corporate reports: An impression management analysis
    (University of the Witwatersrand, Johannesburg, 2023) Schaller, Jessica; Varachia, Zakiyyah; Cerbone, Dannielle
    The emphasis on renewable energy is especially relevant in a South African context. The poor electricity stability has resulted in many businesses incorporating renewable energy into their business model and subsequent disclosures. The disclosures provided by companies are intended to address stakeholders’ information needs regarding the sustainability of a company. The disclosure may, however, contain elements of impression management to reduce agency costs. The report investigates the informativeness of renewable energy disclosures, questioning whether companies adopt impression management strategies by manipulating the disclosures provided in their reports. A content analysis was performed on the disclosures by 60 listed companies. Analysis was performed using descriptive and multivariate statistical analysis to assess the extent of impression management depending on the type of industry, market capitalisation and corporate report used. It was found that companies engage in impression management when disclosing the transition. The findings support that there were mainly similarities noted across industries and market capitalisation in terms of the techniques used, with some differences in terms of the impression management methods used. There were, however, significant differences noted in the overall level of impression management within different industries, market capitalisations and corporate reports. This evidence has relevant implications for both accounting scholars and practitioners since it questions the role of voluntary disclosures and the intended purpose of the disclosures in different reporting media
  • Thumbnail Image
    Item
    A comparative study of green taxation in South Africa, Australia, Singapore, and India
    (University of the Witwatersrand, Johannesburg, 2023) Mokwena, Dankie; Kolitz, Maveve
    Global warming and climate change have been on the agenda for years, with discussions on dealing with and mitigating their effects on humanity and the environment (Brink, 2019, Para. 1) Industrialization, as the driver of economic development, has resulted in massive pollution emissions (Ahhmad and Zhao, 2018:3). In an effort to protect the environment and encourage sustainability, tax policies and mechanisms have been used and trusted as effective methods for government to influence society`s behavior (Brink, 2019, Para. 2). Government across different countries have introduced green taxation, including tax incentives, cash grants, and soft loans aimed at encouraging investment in environmental, social, and governance-related projects (PwC, 2023a:3)