This paper reports the analyses of the social and environmental disclosures of listed South African mining
companies and compares the disclosures of larger companies with those of smaller companies using
several different categories of comparison. The prior literature suggests that larger companies almost
invariably disclose more social and environmental information due to their greater visibility. The expected
differences are found in social disclosures, but not in environmental disclosures. An institutional
theory framework explains these unexpected environmental disclosure findings. Specifically, normative
isomorphism, usually driven by professionalization, becomes more prominent when a field reaches
maturity and the field of corporate environmental disclosures among mining companies has reached a
level of maturity and professionalization causing disclosures to be similar. These similarities have now
reached the stage where small companies disclose the same amount of environmental information, in
the same general format, as large companies.
Stiglingh, M. (Madeleine); Kotze, J.F.M.(School of Accounting Sciences, UP, 2002)
The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading ...
Terblanche, Wendy; De Villiers, Charl Johannes(Emerald, 2019)
PURPOSE : The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.
DESIGN/METHODOLOGY/APPROACH : The paper ...
Myburgh, J.E. (Jean Elizabeth), 1948-(School of Accounting Sciences, UP, 2001)
Users of annual reports require an extensive range of financial and non-financial information, whether mandatory or voluntary, in order to assess the fair value of an investment. The extent and quality of voluntary information ...