4. Electronic Theses and Dissertations (ETDs) - Faculties submissions
Permanent URI for this communityhttps://hdl.handle.net/10539/37773
Browse
2 results
Search Results
Item Relative Sustainable Development Goals (SDG) Information Quality: An exploratory analysis of South African state-owned enterprises disclosures(University of the Witwatersrand, Johannesburg, 2023) Hosiosky, Kayla; Myeza, Lindani; Marques, GaryOrientation/context: Following the introduction of the United Nations Sustainable Development Goals (SDGs), there arose significant public anticipation for businesses to conform, in their operations, to these objectives and report on their progress toward alignment. State-owned enterprises (SOEs) in South Africa are created to be sustainable in the short, medium, and long term to advance the social, environmental, and economic needs of the public. It is therefore important to recognise that these entities can be valuable resources to be used in the achievement of the SDGs for South Africa. Against this backdrop, this study underscores the importance for SOEs to adopt sustainable practices and seamlessly incorporate SDG information into their corporate reporting cycle. Purpose – The purpose of this study is to evaluate the quality of SDG information disclosed in the integrated or annual reports of South African SOEs listed under Schedule 2 and 3B of the Public Finance Management Act (PFMA). This research also focuses on identifying those SDGs to which SOEs contribute the most with respect to corporate reporting quality. Design/methodology/approach – This study examined the integrated/annual reports of SOEs listed in Schedule 2 and 3B of the PFMA for the 2022 year-end. A detailed content analysis was employed, utilising a constructed quality measure that amalgamates various indicators from sustainability reporting literature, to gauge the quality of SDG disclosures. The emphasis placed on SDG information, the inclusion of qualitative, quantitative, and monetary disclosures, and the substance (boilerplate or committed) of disclosures are considered. The balance and comparability of disclosures as well as the ease with which SDG information can be interpreted based on the use of infographics are also included as quality indicators. These indicators are evaluated at the overall report level as well as within the scope of each of the 17 SDGs. Findings – The results show that the SDG information disclosed by the SOEs is mainly symbolic, including boilerplate, unbalanced, inaccessible and mainly qualitative information without really showing any information regarding the progress of corporate sustainability performance. Consequently, there is doubt about the degree to which the integrated or annual reports can be readily understood and effectively utilised to assess the SOEs’ overall performance concerning their contribution to the SDGs. Originality/value – Limited research has been conducted on public sector sustainability or SDG reporting in South Africa. The study contributes to the growing body of SDG reporting research in the public sector, by revealing new insights that could provide guidance to policymakers and those charged with governance on how to improve sustainability and SDG reporting. Furthermore, the results reveal the quality of SOEs’ SDG disclosures, which can be incorporated in stakeholders’ decision-making processes, facilitating more ii useful decisions to be taken. The proposed quality measure offers a valuable resource for scholars and professionals who wish to assess and analyse specific elements of report qualityItem An initial study of disclosures related to responsible investing implementation(2021) Jacobson, Lori TasminFinancial institutions (FIs) such as banks, insurance companies and pension funds have a significant impact on the environment through the financing they provide. Companies such as mining and oil and gas companies receive funding and use this for different projects, some of which have severe environmental and social consequences. This study examined the extent to which both the grantor of finance and the receiver of finance identify and apply responsible investment (RI) practices when making investment decisions. RI disclosure in the integrated reports of companies was examined to assist with the research. The study also examines if there is a relationship between companies listed on the FTSE/JSE RI index and the FTSE/JSE RI Top 30 index and the extent of their RI disclosure. The results of this research indicate that the extent of RI disclosure in FIs in South Africa is limited. The research further found that the extent of RI disclosure for the mining and oil and gas companies was stronger than for FI’s. Finally, the research found that there appears to be a correlation between companies listed on the indices and their RI disclosure. This was noted as companies on the indices have stronger RI disclosures than companies not on the index