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An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa
Thesis (MPhil)--Stellenbosch University, 2021.
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| Format: | Thesis |
| Language: | en_ZA |
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2021
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| _version_ | 1867614051727572992 |
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| access_status_str | Open Access |
| author | Dube, Xolani |
| author2 | Woermann, Minka |
| author_browse | Dube, Xolani Woermann, Minka |
| author_facet | Woermann, Minka Dube, Xolani |
| author_sort | Dube, Xolani |
| collection | Thesis |
| description | Thesis (MPhil)--Stellenbosch University, 2021. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/123680 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:45:52.267Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/123680 An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa Dube, Xolani Woermann, Minka Stellenbosch University. Faculty of Arts and Social Sciences. Dept. of Philosophy: Centre for Applied Ethics. Integrated reports Sustainability reporting Mineral industries Environmental sociology Thesis (MPhil)--Stellenbosch University, 2021. ENGLISH ABSTRACT: The primary objective of my thesis is to assess the effectiveness of integrated reports in addressing Environmental, Social and Governance (ESG) matters in the South African mining sector with a special focus on JSE listed mining companies. Integrated reporting evolved from sustainability reports and the aim was, in part, to address ESG concerns through adequate reporting. Integrated reports are expected to be a platform whereby the business community can communicate effectively with stakeholders through quality disclosures. The study employs a secondary data approach in which two indices are used to test the relationship between integrated reports and the quality of ESG disclosures. These are the Ernst & Young (EY) Excellence in Integrated Reporting survey and the Johannesburg Stock Exchange’s (JSE) Socially Responsible Investment (SRI) index results for 2011 and 2018 which I evaluate to assess if the quality of disclosures improved between 2011 and 2018. Specifically, I use the results from 2011 and 2018 to determine if the quality of ESG disclosures improved because of the introduction of integrated reports. EY survey results show that the quality of disclosures is not improving; mining companies have not registered an improvement since the year 2011. This is however inconsistent with the findings of my literature review. This suggests that more research is needed to discern the benefits of integrated reports. AFRIKAANSE OPSOMMING: Die hoofdoel van hierdie tesis is om die doeltreffenheid van geïntegreerde verslae oor die impak van omgewings-, maatskaplike en regeringsake (ESG) in die mynbousektor in Suid-Afrika - veral JSE- genoteerde mynmaatskappye - te beoordeel. Geïntegreerde verslae het ontwikkel uit volhoubaarheids verslae en die doel was om ESG bekommernisse oor voldoende verslagdoening in deel aan te spreek, en sal ‘n platform wees waardeur die sakegemeenskap effektief met belanghebbendes kan kommunikeer deur middle van kwaliteit openbaarmaking. Die studie het ‘n sekondêre data-benadering aangewen en twee indekse is gebruik om die verband tussen geïntegreerde verlae, en die kwaliteit van ESG openbaarmarking, te toets. Die ‘Ernst and Young Excellence in Integrated Reporting Survey’ en die SRI indeksresultate vir 2011 en 2018 is vir die studie gebruik om te bepaal of die kwaliteit van openbaarmaking deur die instelling van geïntegreerde verslae tussen 2011 en 2018 verbeter het. Die resultate van die EY-opname toon geen merkbare verbetering in die algemeen nie en dat mynmaatskappye sedert 2011 geen verbetering in openbaarmaking geregistreer het nie, wat teenstrydig is met die bevindings van die literatuuroorsig. Dit dui daarop dat meet navorsing benodig word om die voordele van geïntegreerde verslae krities te evalueer. Masters 2021-10-07T10:47:00Z 2021-12-22T14:15:34Z 2021-10-07T10:47:00Z 2021-12-22T14:15:34Z 2021-12 Thesis http://hdl.handle.net/10019.1/123680 en_ZA 57 pages application/pdf |
| spellingShingle | Integrated reports Sustainability reporting Mineral industries Environmental sociology Dube, Xolani An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa |
| title | An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa |
| title_full | An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa |
| title_fullStr | An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa |
| title_full_unstemmed | An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa |
| title_short | An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa |
| title_sort | assessment of the relationship between integrated reports and environmental social and governance disclosures in the mining sector in south africa |
| topic | Integrated reports Sustainability reporting Mineral industries Environmental sociology |
| url | http://hdl.handle.net/10019.1/123680 |
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