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The impact of transparent sustainability reporting on share returns in South Africa
Dissertation (MBA)--University of Pretoria, 2023
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2024
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| _version_ | 1867613545114370048 |
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| access_status_str | Open Access |
| author | Taylor, Richard |
| author2 | Ward, Mike |
| author_browse | Taylor, Richard Ward, Mike |
| author_facet | Ward, Mike Taylor, Richard |
| author_sort | Taylor, Richard |
| collection | Thesis |
| dc_rights_str_mv | © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. |
| description | Dissertation (MBA)--University of Pretoria, 2023 |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/96371 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:50.718Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| 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:2263/96371 The impact of transparent sustainability reporting on share returns in South Africa Taylor, Richard Ward, Mike Transparency Sustainability Investment style engine Financial performance Quantitative research Dissertation (MBA)--University of Pretoria, 2023 Corporate Social Responsibility (CSR) has become increasingly significant in the business world as companies have recognised their long-term success is linked to their social and environmental contributions. Responding to stakeholder pressures, companies are disclosing sustainability information through sustainability reports. While these documents are used to provide details of a company’s sustainability initiatives, their quality and depth vary. Some companies may opt for superficial disclosures, while others delve deeper. Transparency in these reports is crucial as it reflects the quality of CSR communication and strengthens stakeholder relationships. This study investigates how investors perceive the transparency of sustainability reports, employing a quantitative method through investment style analysis over 13 years. The portfolios were evaluated based on ESG transparency scores. The findings demonstrate a link between the clarity of ESG reporting and stock returns, highlighting the strategic importance of ESG transparency for corporate management. Clear reporting is shown to influence investment decisions, underscoring transparency's role not only in financial success but as a core ethical commitment. The study advocates for businesses to actively promote high ESG transparency as a means to encourage long-term growth and sustainability. pagibs2024 2024-06-10T12:47:44Z 2024-06-10T12:47:44Z 2024-09-11 2024-09-11 Mini Dissertation * A2024 http://hdl.handle.net/2263/96371 en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Transparency Sustainability Investment style engine Financial performance Quantitative research Taylor, Richard The impact of transparent sustainability reporting on share returns in South Africa |
| title | The impact of transparent sustainability reporting on share returns in South Africa |
| title_full | The impact of transparent sustainability reporting on share returns in South Africa |
| title_fullStr | The impact of transparent sustainability reporting on share returns in South Africa |
| title_full_unstemmed | The impact of transparent sustainability reporting on share returns in South Africa |
| title_short | The impact of transparent sustainability reporting on share returns in South Africa |
| title_sort | impact of transparent sustainability reporting on share returns in south africa |
| topic | Transparency Sustainability Investment style engine Financial performance Quantitative research |
| url | http://hdl.handle.net/2263/96371 |
| work_keys_str_mv | AT taylorrichard theimpactoftransparentsustainabilityreportingonsharereturnsinsouthafrica AT taylorrichard impactoftransparentsustainabilityreportingonsharereturnsinsouthafrica |