An exploratory study of biodiversity, ecological and extinction reporting among JSE-listed entities
| dc.contributor.author | Da Mata, Dino Marco | |
| dc.contributor.supervisor | Maroun, Warren | |
| dc.date.accessioned | 2024-06-05T13:14:34Z | |
| dc.date.available | 2024-06-05T13:14:34Z | |
| dc.date.issued | 2021 | |
| dc.description | A research report submitted To the Faculty of Commerce, Law and Management, University of the Witwatersrand, in partial fulfilment of the requirements for the degree of Master of Commerce in Accountancy Johannesburg, 2021 | |
| dc.description.abstract | 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 | |
| dc.description.submitter | MM2024 | |
| dc.faculty | Faculty of Commerce, Law and Management | |
| dc.identifier.citation | Da Mata, Dino Marco. (2021). The role of design houses [Master’s dissertation PhD thesis, University of the Witwatersrand, Johannesburg]. Wiredspace. https://hdl.handle.net/10539/38597 | |
| dc.identifier.uri | https://hdl.handle.net/10539/38597 | |
| dc.language.iso | en | |
| dc.publisher | University of the Witwatersrand, Johannesburg | |
| dc.rights | © 2024 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg. | |
| dc.rights.holder | University of the Witwatersrand, Johannesburg | |
| dc.school | School of Accountancy | |
| dc.subject | Biodiversity | |
| dc.subject | Ecological | |
| dc.subject | Extinction | |
| dc.subject | Disclosures | |
| dc.subject | South Africa | |
| dc.subject | Integrated report | |
| dc.subject | UCTD | |
| dc.subject.other | SDG-15: Life on land | |
| dc.subject.other | SDG-8: Decent work and economic growth | |
| dc.title | An exploratory study of biodiversity, ecological and extinction reporting among JSE-listed entities | |
| dc.type | Dissertation |