Evaluation of the current state of carbon disclosures of South Africa's largest listed entities

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dc.contributor.authorPitrakkos, Panayis
dc.date.accessioned2019-05-17T08:45:54Z
dc.date.available2019-05-17T08:45:54Z
dc.date.issued2017
dc.descriptionA research report submitted in partial fulfilment of the requirement for the degree of Master of Commerce (Accountancy) University of the Witwatersrand 2017en_ZA
dc.description.abstractThis thesis has explored carbon reporting within integrated and sustainability reports of South African companies. In addition, this thesis has assessed if any significant differences exist in the quantity and quality of carbon disclosures between high and low carbon industries. Content analysis has been used to evaluate the nature and quality of carbon disclosures of 50 JSE-listed entities. This evaluation was performed using a comprehensive carbon disclosure checklist. In assessing the quality of disclosures, seven quality indices were developed: density, attribute, management orientation, integration, assurance, repetition and overall. To assess the differences between the high and low carbon industries, Mann-Whitney U tests were used. The findings of this thesis suggest that carbon disclosures are ultimately used as a tool of impression management, rather than promoting accountability and substantive action. This thesis has found that high carbon industries report a significantly greater quantity and quality of carbon disclosures in integrated reports. This finding suggests that the high carbon industries respond to threats of legitimacy and credibility by increasing the quantity and quality of disclosures in their integrated reports. In addition, this thesis has found that high carbon entities potentially use external assurance to legitimise their GHG (Greenhouse gas) activities. This thesis would assist practitioners and legislators in understanding the current deficiencies in carbon reporting and develop responses to address such deficienciesen_ZA
dc.description.librarianMT 2019en_ZA
dc.format.extentOnline resource (66 leaves)
dc.identifier.citationPitrakkos, Panayis George, (2017) Evaluation of the current state of carbon disclosures of South Africa's largest listed entities, University of the Witwatersrand, Johannesburg, https://hdl.handle.net/10539/27031
dc.identifier.urihttps://hdl.handle.net/10539/27031
dc.language.isoenen_ZA
dc.subject.lcshGreenhouse effect, Atmospheric
dc.subject.lcshGlobal warming
dc.titleEvaluation of the current state of carbon disclosures of South Africa's largest listed entitiesen_ZA
dc.typeThesisen_ZA
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