SciELO - Scientific Electronic Library Online

 
vol.19 issue4Users' corporate environmental information needsA nutritional goods and a complete consumer demand system estimation for South Africa using actual price data author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand

Article

Indicators

Related links

  • On index processCited by Google
  • On index processSimilars in Google

Share


South African Journal of Economic and Management Sciences

On-line version ISSN 2222-3436
Print version ISSN 1015-8812

Abstract

MANSOOR, Hafsa  and  MAROUN, Warren. An initial review of biodiversity reporting by South African corporates: The case of the food and mining sectors. S. Afr. j. econ. manag. sci. [online]. 2016, vol.19, n.4, pp.592-614. ISSN 2222-3436.  http://dx.doi.org/10.17159/2222-3436/2016/v19n4a9.

The purpose of this study is to examine to what extent South African companies listed on the local stock exchange in the mining and food producer and retail sectors are including biodiversity-related issues in their integrated and sustainability reports. The study employs established biodiversity reporting frameworks for gauging changes in the frequency of disclosures from 2011 to 2013 and determining if biodiversity information is being included in either the integrated or sustainability reports of the companies under review. Consistent with the findings of a special edition of Accounting, Auditing and Accountability Journal (AAAJ), the research finds few examples of detailed reporting on biodiversity issues. This is despite the fact that South Africa has a well-established code of corporate governance, a long history of including non-financial information in corporate reports and is an advocate of the integrated reporting movement. The study calls into question the sincerity of companies in the two sectors under review when it comes to providing balanced accounts of their management of non-financial capital as recommended by the country's codes on governance and the International Integrated Reporting Council.

Keywords : biodiversity; food industry; mining industry; South Africa; sustainability.

        · text in English     · English ( pdf )

 

Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License