Faculty of Commerce, Law and Management (ETDs)
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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, DannielleThe 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 mediaItem The impact of corporate social responsibility on brand equity in the telecommunication industry in Ghana(2021) Salifu, ShaibuRecently, there has been a rising interest for an anchor of Corporate Social Responsibility (CSR) into the business structure of most organizations in Ghana. This is due to the benefits associated with the concept of CSR which has generated a lot of attention and interest of many stakeholders including managers and researchers. However, most of the available research works in this area were carried out on developed countries and in the case of the telecommunication industry, the scope of studies appear narrow as individual telecommunication companies were used as case studies and reported findings are inconclusive. This study investigated the relationship between CSR and brand equity in the telecommunication industry in Ghana. The study adopted quantitative research design and collected primary data from 600 respondents across the 16 regions of Ghana using structured questionnaire. Convenience sampling procedure was employed. The field data was analyzed using inferential statistics (OLS regression and correlation analysis) and descriptive statistics. The study found that both ethical and philanthropic responsibilities of CSR positively relate to brand awareness and brand loyalty at statistically significant levels. The study recommends that telecommunication firms in Ghana should make their philanthropic initiatives and projects visibly known to the general public through intensive public relation activities, media engagements to showcase their donations, sponsorships, community socio-economic projects and voluntary education gestures. The study further recommends that management of telecommunication firms should continuously integrate and incorporate philanthropy in their marketing strategies, making it permanent and integral feature of the formulation and implementation of business differentiation policies