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Browsing Research Articles (Accounting) by Subject "Social reporting"
Now showing items 1-4 of 4
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(Routledge, 2018)This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The ...
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(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)The disclosure of social responsibility in the 1982, 1987, 1992 and 1997 annual reports of ten companies listed in the industrial holdings section of the Johannesburg Stock Exchange was analysed. Information on employee-related ...
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(Emerald, 2019-06)PURPOSE : The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. DESIGN/METHODOLOGY/APPROACH : In total, 35 semi-structured ...
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(School of Accounting Sciences, University of Pretoria, 1998)Although environmental reporting is not compulsory in this country, many companies and other organisations in South Africa disclose information regarding the natural environment. Organisations may therefore decide for ...
Now showing items 1-4 of 4