SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES
Sustainability reporting is a type of reporting concerning how entities deal with environmental, social, economic and corporate governance issues. This form of corporate reporting has become a primary form of corporate reporting – just like financial reporting. The purpose of this study was to dete...
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| Format: | Article |
| Language: | English |
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Studia Universitatis Babes-Bolyai
2016-06-01
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| Series: | Studia Universitatis Babeş-Bolyai Negotia |
| Subjects: | |
| Online Access: | http://193.231.18.162:80/index.php/subbnegotia/article/view/5143 |
| _version_ | 1797370796503465984 |
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| author | Bendriba KIYANGA Christa WINGARD Christo CRONJÉ |
| author_facet | Bendriba KIYANGA Christa WINGARD Christo CRONJÉ |
| author_sort | Bendriba KIYANGA |
| collection | DOAJ |
| description |
Sustainability reporting is a type of reporting concerning how entities deal with environmental, social, economic and corporate governance issues. This form of corporate reporting has become a primary form of corporate reporting – just like financial reporting. The purpose of this study was to determine the extent to which the sustainability reporting practices of the Johannesburg Stock Exchange (JSE) companies are comparable to those of the Botswana Stock Exchange (BSE) companies. The findings suggest that differences in the level of sustainability reporting could be due to fewer sustainable activities in the BSE sample or to inadequate reporting of sustainable activities in in the BSE sample. These results support the Institutional theory but seem to disagree with other theories that explain sustainability reporting. A study of Institutional differences between Botswana and South Africa is recommended.
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| first_indexed | 2024-03-08T18:09:24Z |
| format | Article |
| id | doaj.art-3b4d5aaa44914c559551a6fc70f38036 |
| institution | Directory Open Access Journal |
| issn | 2065-9636 |
| language | English |
| last_indexed | 2024-03-08T18:09:24Z |
| publishDate | 2016-06-01 |
| publisher | Studia Universitatis Babes-Bolyai |
| record_format | Article |
| series | Studia Universitatis Babeş-Bolyai Negotia |
| spelling | doaj.art-3b4d5aaa44914c559551a6fc70f380362024-01-01T09:30:13ZengStudia Universitatis Babes-BolyaiStudia Universitatis Babeş-Bolyai Negotia2065-96362016-06-01612SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIESBendriba KIYANGA0Christa WINGARD1Christo CRONJÉ2University of South Africa (UNISA), bendriba@gmail.comUniversity of South Africa (UNISA), wingahc@unisa.ac.zaUniversity of South Africa (UNISA), cronjcj@unisa.ac.za Sustainability reporting is a type of reporting concerning how entities deal with environmental, social, economic and corporate governance issues. This form of corporate reporting has become a primary form of corporate reporting – just like financial reporting. The purpose of this study was to determine the extent to which the sustainability reporting practices of the Johannesburg Stock Exchange (JSE) companies are comparable to those of the Botswana Stock Exchange (BSE) companies. The findings suggest that differences in the level of sustainability reporting could be due to fewer sustainable activities in the BSE sample or to inadequate reporting of sustainable activities in in the BSE sample. These results support the Institutional theory but seem to disagree with other theories that explain sustainability reporting. A study of Institutional differences between Botswana and South Africa is recommended. http://193.231.18.162:80/index.php/subbnegotia/article/view/5143Comparative analysis, Cross-country studies, Sustainability reporting, Environmental Disclosure, Corporate governance reporting, Contextual Disclosure, Voluntary Corporate Disclosure, Content analysis, CSR Reporting. |
| spellingShingle | Bendriba KIYANGA Christa WINGARD Christo CRONJÉ SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES Studia Universitatis Babeş-Bolyai Negotia Comparative analysis, Cross-country studies, Sustainability reporting, Environmental Disclosure, Corporate governance reporting, Contextual Disclosure, Voluntary Corporate Disclosure, Content analysis, CSR Reporting. |
| title | SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES |
| title_full | SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES |
| title_fullStr | SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES |
| title_full_unstemmed | SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES |
| title_short | SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES |
| title_sort | sustainability reporting practices a comparative study of south african and botswana listed companies |
| topic | Comparative analysis, Cross-country studies, Sustainability reporting, Environmental Disclosure, Corporate governance reporting, Contextual Disclosure, Voluntary Corporate Disclosure, Content analysis, CSR Reporting. |
| url | http://193.231.18.162:80/index.php/subbnegotia/article/view/5143 |
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