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The contribution of Integrated Reporting to social and environmental accountability and sustainability
Mini Dissertation (MBA)--University of Pretoria, 2015.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2016
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| _version_ | 1867613597450895360 |
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| access_status_str | Open Access |
| author2 | Pieterse, Thea |
| author_browse | Pieterse, Thea |
| author_facet | Pieterse, Thea |
| collection | Thesis |
| dc_rights_str_mv | © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. |
| description | Mini Dissertation (MBA)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/52270 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:40.521Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| 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:2263/52270 The contribution of Integrated Reporting to social and environmental accountability and sustainability Pieterse, Thea ichelp@gibs.co.za Barkhuizen, Madelein UCTD Mini Dissertation (MBA)--University of Pretoria, 2015. This study was aimed at determining the contribution of integrated reporting to social and environmental accountability and sustainability. Current business and economic challenges include job-creation, addressing inequality and poverty and ensuring that future generations can prosper on earth. Businesses have to accept their responsibility of ensuring a sustainable future. Inasmuch as integrated reports are the visible part of an organisation s strategy, thinking and decision-making regarding various sustainability issues, it has become compulsory for companies listed on the Johannesburg Stock Exchange. These reports require significant effort in their preparation. This research study was exploratory in nature. Three research questions were addressed through content analysis. A coding framework was developed that included 14 variables relating to the research questions. A sample of five listed companies from three different industries was selected and three consecutive integrated reports (a total of 45 reports) were analysed against the 14 variables using the coding frame. The 45 integrated reports for Johannesburg Stock Exchange listed organisations were compared with reports by three organisations from Russia, India and China. The study found that companies do not invest sufficiently in social and environmental sustainability and have not evolved to a stage where integrated thinking precedes the publication of integrated reports. Companies report retrospectively on environmental and social issues and have not taken a long-term view on social and environmental performance. Finally the research found small improvements in the social and environmental performance of companies that followed the guidelines of The International Integrated Reporting Framework. zk2016 Gordon Institute of Business Science (GIBS) MBA Unrestricted 2016-05-04T13:45:12Z 2016-05-04T13:45:12Z 2016-03-30 2015 Mini Dissertation Barkhuizen, M 2015, The contribution of Integrated Reporting to social and environmental accountability and sustainability, MBA Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52270> GIBS http://hdl.handle.net/2263/52270 en © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD The contribution of Integrated Reporting to social and environmental accountability and sustainability |
| title | The contribution of Integrated Reporting to social and environmental
accountability and sustainability |
| title_full | The contribution of Integrated Reporting to social and environmental
accountability and sustainability |
| title_fullStr | The contribution of Integrated Reporting to social and environmental
accountability and sustainability |
| title_full_unstemmed | The contribution of Integrated Reporting to social and environmental
accountability and sustainability |
| title_short | The contribution of Integrated Reporting to social and environmental
accountability and sustainability |
| title_sort | contribution of integrated reporting to social and environmental accountability and sustainability |
| topic | UCTD |
| url | http://hdl.handle.net/2263/52270 |