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Towards a better understanding of factors influencing social, environmental and economic disclosures
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_ | 1867613665476214784 |
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| access_status_str | Open Access |
| author2 | Liston, Ross |
| author_browse | Liston, Ross |
| author_facet | Liston, Ross |
| 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:2263/29763 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:39:45.647Z |
| 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:2263/29763 Towards a better understanding of factors influencing social, environmental and economic disclosures Liston, Ross ichelp@gibs.co.za Hayston, Glynn Ernest UCTD Determinants Reporting Indicators Sustainability Dissertation (MBA)--University of Pretoria, 2012. Corporate social and environmental disclosure, later redefined as sustainability disclosure in order to include the third pillar of sustainability (economic), has been the subject or significant research over the past four decades. A major branch of empirical research has specifically focussed on the determinants of disclosure; those factors which correspond with greater breadth and depth of disclosure. Research has traditionally been focussed on the developed world, specifically North America and Western Europe and either addressed social or environmental disclosure in isolation or various hybrids of the two.This research has two aims. Firstly it is an attempt to provide a view of disclosure in Africa, and specifically South Africa, where only minor empirical research has been undertaken. Secondly and crucially, this research attempts to address shortcomings in the existing body of research in that factors have traditionally been analysed for significance with regards to individual sustainability pillars alone, or at the aggregate level. A content analysis technique was employed to score sustainability reports for social, environmental and economic disclosures. An analytical model was then developed and a number of internal and external factors analysed to establish which were significant determinants of the level or extend of disclosure at both the individual pillar level and then compared to the aggregate or overall disclosure. Gordon Institute of Business Science (GIBS) unrestricted 2013-09-07T16:32:41Z 2013-04-30 2013-09-07T16:32:41Z 2013-04-25 2012 2013-02-16 Dissertation Hayston, GE 2012, Towards a better understanding of factors influencing social, environmental and economic disclosures, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/29763 > F13/4/167/zw http://hdl.handle.net/2263/29763 http://upetd.up.ac.za/thesis/available/etd-02162013-180253/ © 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 Determinants Reporting Indicators Sustainability Towards a better understanding of factors influencing social, environmental and economic disclosures |
| title | Towards a better understanding of factors influencing social, environmental and economic disclosures |
| title_full | Towards a better understanding of factors influencing social, environmental and economic disclosures |
| title_fullStr | Towards a better understanding of factors influencing social, environmental and economic disclosures |
| title_full_unstemmed | Towards a better understanding of factors influencing social, environmental and economic disclosures |
| title_short | Towards a better understanding of factors influencing social, environmental and economic disclosures |
| title_sort | towards a better understanding of factors influencing social environmental and economic disclosures |
| topic | UCTD Determinants Reporting Indicators Sustainability |
| url | http://hdl.handle.net/2263/29763 http://upetd.up.ac.za/thesis/available/etd-02162013-180253/ |