Resumen

FOUCHE, Karel B.  y  UYS, Meon. The non-financial reporting practices of co-operative managed enterprises in South Africa. Acta Commer. [online]. 2023, vol.23, n.1, pp.1-13. ISSN 1684-1999.  http://dx.doi.org/10.4102/ac.v23i1.1128.

ORIENTATION: This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements RESEARCH PURPOSE: The purpose of the study is to obtain a deeper understanding of the non-financial reporting practices followed by co-operatives in South Africa, from the perspective of stakeholders MOTIVATION FOR THE STUDY: The benefits of co-operative enterprises can only be fully realised if the non-financial reporting is effective in describing whether the values and principles unique to this type of enterprise have been met. Although the non-financial reporting practices of co-operatives have been the subjects of many international studies, limited research has been performed from a South African perspective RESEARCH DESIGN, APPROACH AND METHOD: A case study approach was employed in which semi-structured interviews were conducted. Three co-operatives were selected as the case studies, and interviews were held with stakeholders, including management, employees and suppliers. A thematic analysis was performed by means of ATLAS.ti, where a codebook was developed and used to analyse interview data and to develop a findings framework. The findings were documented with reference to the framework PRACTICAL/MANAGERIAL IMPLICATIONS: The research demonstrates that the relevance, reliability, quality and completeness of non-financial information are influenced by the co-operative's age, size, industry, level of stakeholder participation and the reporting guidance by the co-operative preferred CONTRIBUTION/VALUE ADD: This study illustrates how improving the quality of non-financial reporting of co-operatives in South Africa could enhance the achievement of their goals

Palabras clave : corporate social responsibility; governance; integrated reporting; management reporting; non-financial reporting; sustainability reporting.

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