Trends in reporting on climate change, water and COVID-19 by JSE listed companies

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dc.article.end-page74
dc.article.start-page1
dc.contributor.authorSeedat, Zakiyyah
dc.contributor.supervisorLange, Yvette
dc.contributor.supervisorMaroun, Warren
dc.date.accessioned2024-06-12T07:16:35Z
dc.date.available2024-06-12T07:16:35Z
dc.date.issued2022
dc.descriptionA research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, in partial fulfillment of the requirements for the degree of Master of Commerce in Accountancy, University of the Witwatersrand, Johannesburg, 2022
dc.description.abstractEnvironmental, social and governance (ESG) information is increasingly demanded by stakeholders as companies face risks and opportunities due to ESG issues, such as climate change, water and COVID-19. ESG disclosure helps reduce information asymmetry for users of company reports and helps companies maintain their social licence to operate. Disclosure is voluntary and this introduces differences in the information disclosed by companies. This study analysed the annual, integrated and ESG reports of the top 40 Johannesburg Securities Exchange (JSE) listed companies. These reports were analysed following an interpretive approach to determine the extent of disclosure on climate change, water and COVID-19 in 2018, 2019 and 2020. This study also considered the change in disclosure on climate change and water over these three years. A disclosure checklist has been developed using professional literature. Content analysis has been used to codify the disclosed information with disclosures being scored using an ordinal scale. Descriptive statistics have been used to analyse and graphically present the data. Exploratory factor analysis has been used for the identification of major disclosure themes. This study contributes to existing research by considering the current state of ESG disclosure at a time when notable developments in the reporting environment have occurred. The findings indicate that companies have focused on quantitative and strategy-related disclosure, indicating the adoption of similar reporting practices by companies. The study also found that there was no significant change in climate change and water disclosure from 2018 to 2020
dc.description.submitterMM2024
dc.facultyFaculty of Commerce, Law and Management
dc.identifier.citationSeedat, Zakiyyah. (2022). Trends in reporting on climate change, water and COVID-19 by JSE listed companies [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WireDSpace. https://hdl.handle.net/10539/38643
dc.identifier.urihttps://hdl.handle.net/10539/38643
dc.language.isoen
dc.publisherUniversity of the Witwatersrand, Johannesburg
dc.rights© 2022 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.holderUniversity of the Witwatersrand, Johannesburg
dc.schoolSchool of Accountancy
dc.subjectESG reporting
dc.subjectSustainability reporting
dc.subjectClimate change
dc.subjectWater
dc.subjectCOVID-19
dc.subjectSouth Africa
dc.subjectUCTD
dc.subject.otherSDG-6: Clean water and sanitation
dc.subject.otherSDG-13: Climate action
dc.subject.otherSDG-3: Good health and well-being
dc.titleTrends in reporting on climate change, water and COVID-19 by JSE listed companies
dc.typeDissertation
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