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 findings show a steady increase in the quantity and quality of sustainability disclosures. In 2012, the organization chose to adopt the IR framework in order to enhance sustainability reporting for all stakeholders. The IR process resulted in a more balanced disclosure of material aspects of sustainability. However, while IR has the potential to enhance public sector sustainability reporting, inter-generational equity issues were ignored.
Farooq, Muhammad Bilal; De Villiers, Charl Johannes(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 ...
"The promotion and protection of human rights is important both at the national and international level. However, at the national level, several factors including government excesses tend to negatively affect the status ...
Gloeck, Juergen D. (Juergen Dieter), 1956-(Southern African Institute of Government Auditors, 2007)
Six years ago, the Southern African Institute of Government
Auditors (SAIGA) introduced a series of important awards in
the public sector to recognize the pursuit of excellence in
annual reports published by all provincial ...