Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Analysis of sustainability reporting disclosures and perception of stakeholders
Mini Dissertation (MBA)--University of Pretoria, 2020.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2021
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613541777801216 |
|---|---|
| access_status_str | Open Access |
| author2 | Pieterse, Thea |
| author_browse | Pieterse, Thea |
| author_facet | Pieterse, Thea |
| collection | Thesis |
| dc_rights_str_mv | © 2020 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, 2020. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/79668 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:47.729Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| 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:2263/79668 Analysis of sustainability reporting disclosures and perception of stakeholders Pieterse, Thea ichelp@gibs.co.za Tyira, Tshegofatso Windy UCTD Mini Dissertation (MBA)--University of Pretoria, 2020. The objective of the study is to analyse the perceptions of stakeholders on the quality of the disclosures in sustainability reports focusing on the aspect of balanced reporting and the use of impression management strategies. The research design utilised the qualitative method and included content analysis of selected sustainability reports. Eighteen (18) sustainability reports published annually between the period 2017 and 2019 by companies listed on the Johannesburg Stock Exchange (JSE) in the mining and financial sectors, were reviewed and analysed. Fifteen (15) stakeholders including analysts, report preparers, sustainability assurance auditors and the sustainability practitioners responsible for corporate sustainability in various sectors were interviewed to determine their perceptions regarding the quality of the disclosures in the sustainability reports. The study also determined what strategies companies are using to lead or mislead the stakeholders through the lens of the stakeholder theory supported by legitimacy and impression management theories. The results showed that companies use various impression management strategies, particularly visual presentations, rhetorical statements, performance comparisons and trends to disclose sustainability information in such a way as to influence their stakeholders’ perceptions regarding their overall sustainability performance. The study also revealed that balanced reporting is lacking, with many companies disclosing more of the positive sustainability performance and achievements rather than the negative outcomes and incidents. According to Diouf & Boiral (2017) many of the empirical studies conducted on sustainability reporting focused on content analysis, therefore this study contributes to literature by gaining a better understanding of the stakeholders including the sustainability practitioners perspectives regarding the quality of the sustainability reporting disclosures. pt2021 Gordon Institute of Business Science (GIBS) MBA Unrestricted 2021-04-22T10:33:30Z 2021-04-22T10:33:30Z 2021/04/14 2020 Mini Dissertation Tyira, TW 2020, Analysis of sustainability reporting disclosures and perception of stakeholders, MBA Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/79668> http://hdl.handle.net/2263/79668 en © 2020 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 Analysis of sustainability reporting disclosures and perception of stakeholders |
| title | Analysis of sustainability reporting disclosures and perception of stakeholders |
| title_full | Analysis of sustainability reporting disclosures and perception of stakeholders |
| title_fullStr | Analysis of sustainability reporting disclosures and perception of stakeholders |
| title_full_unstemmed | Analysis of sustainability reporting disclosures and perception of stakeholders |
| title_short | Analysis of sustainability reporting disclosures and perception of stakeholders |
| title_sort | analysis of sustainability reporting disclosures and perception of stakeholders |
| topic | UCTD |
| url | http://hdl.handle.net/2263/79668 |