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The role of regulatory, financial, and reputational pressures on carbon disclosure quality and greenwashing

Mini Dissertation (MBA)--University of Pretoria, 2025.

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Other Authors: Chiba, Manoj
Format: Thesis
Language:English
Published: University of Pretoria 2026
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access_status_str Open Access
author2 Chiba, Manoj
author_browse Chiba, Manoj
author_facet Chiba, Manoj
collection Thesis
dc_rights_str_mv © 2025 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
description Mini Dissertation (MBA)--University of Pretoria, 2025.
format Thesis
id oai:repository.up.ac.za:2263/109126
institution University of Pretoria (South Africa)
language English
last_indexed 2026-06-10T12:39:59.869Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2026
publishDateRange 2026
publishDateSort 2026
publisher University of Pretoria
publisherStr University of Pretoria
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source_str UPSpace — University of Pretoria Institutional Repository
spelling oai:repository.up.ac.za:2263/109126 The role of regulatory, financial, and reputational pressures on carbon disclosure quality and greenwashing Chiba, Manoj ichelp@gibs.co.za Maubane, Thulaganyo UCTD Carbon disclosure Greenwashing Institutional pressures South Africa Voluntary reporting Mini Dissertation (MBA)--University of Pretoria, 2025. This study investigates how regulatory, financial, and reputational pressures jointly influence the quality of corporate carbon disclosures and the risk of greenwashing among South African corporates. The research addresses the persistent challenge of symbolic compliance in voluntary reporting environments, where external pressures may not always translate into substantive transparency. Employing a qualitative methodology, the study draws on in-depth interviews with corporate managers across diverse sectors to explore organizational responses to evolving sustainability expectations. The findings reveal that while regulatory and financial market pressures drive proactive disclosure, the absence of standardized requirements and robust enforcement often results in inconsistent and sometimes superficial reporting. Internal governance, data quality, and assurance mechanisms emerge as critical enablers of credible disclosures, while institutional gaps and resource constraints remain significant barriers. The study concludes with practical recommendations for business managers, policymakers, and regulators to strengthen disclosure credibility, reduce greenwashing risk, and align with global best practices. These insights contribute to the broader understanding of sustainability reporting in developing economies and offer actionable guidance for enhancing transparency and accountability in South African corporate climate disclosures. Gordon Institute of Business Science (GIBS) MBA Unrestricted Gordon Institute of Business Science (GIBS) SDG-13: Climate action 2026-03-23T09:08:21Z 2026-03-23T09:08:21Z 2026-05-05 2025 Mini Dissertation * A2025 http://hdl.handle.net/2263/109126 en © 2025 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria
spellingShingle UCTD
Carbon disclosure
Greenwashing
Institutional pressures
South Africa
Voluntary reporting
The role of regulatory, financial, and reputational pressures on carbon disclosure quality and greenwashing
title The role of regulatory, financial, and reputational pressures on carbon disclosure quality and greenwashing
title_full The role of regulatory, financial, and reputational pressures on carbon disclosure quality and greenwashing
title_fullStr The role of regulatory, financial, and reputational pressures on carbon disclosure quality and greenwashing
title_full_unstemmed The role of regulatory, financial, and reputational pressures on carbon disclosure quality and greenwashing
title_short The role of regulatory, financial, and reputational pressures on carbon disclosure quality and greenwashing
title_sort role of regulatory financial and reputational pressures on carbon disclosure quality and greenwashing
topic UCTD
Carbon disclosure
Greenwashing
Institutional pressures
South Africa
Voluntary reporting
url http://hdl.handle.net/2263/109126