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An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies
Dissertation (MBA)--University of Pretoria, 2012.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613451435638784 |
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| access_status_str | Open Access |
| author2 | Pillay, Desan |
| author_browse | Pillay, Desan |
| author_facet | Pillay, Desan |
| collection | Thesis |
| dc_rights_str_mv | © 2012 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 | Dissertation (MBA)--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/29740 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:36:21.406Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/29740 An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies Pillay, Desan ichelp@gibs.co.za Hanekom, Barend Johannes UCTD Corporate governance Shareholder return Gri guideline Benchmarking Sustainability reporting Dissertation (MBA)--University of Pretoria, 2012. The purpose of sustainability reports is to represent the progress of a company’s sustainability effort and status to stakeholders. There is a need for stakeholders to benchmark sustainability performance of companies. The objective of this research was to find evidence that the GRI Application Level used in the ranking GRI compliant sustainability reports, is an indicator of financial performance for companies trading on the JSE in South Africa.The results will show that there is no evidence to show that the GRI Applications Level is an indicator of financial performance. The consequence of this evidence is that the lack of adequate benchmark standards can de-motivate companies to strive for higher sustainability performance. Gordon Institute of Business Science (GIBS) unrestricted 2013-09-07T16:28:18Z 2013-04-29 2013-09-07T16:28:18Z 2013-04-25 2012 2013-02-16 Dissertation Hanekom, BJ 2012, An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/29740 > F13/4/165/zw http://hdl.handle.net/2263/29740 http://upetd.up.ac.za/thesis/available/etd-02162013-175242/ © 2012 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 Corporate governance Shareholder return Gri guideline Benchmarking Sustainability reporting An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies |
| title | An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies |
| title_full | An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies |
| title_fullStr | An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies |
| title_full_unstemmed | An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies |
| title_short | An analysis of sustainable reporting rating levels as an indicator of financial performance for JSE listed companies |
| title_sort | analysis of sustainable reporting rating levels as an indicator of financial performance for jse listed companies |
| topic | UCTD Corporate governance Shareholder return Gri guideline Benchmarking Sustainability reporting |
| url | http://hdl.handle.net/2263/29740 http://upetd.up.ac.za/thesis/available/etd-02162013-175242/ |