Pregledni rad

Evolution of Corporate Environmental Reports in South Africa

Peter Nasiema Kamala ; Department of Financial Accounting, UNISA
Christa Wingard ; Department of Financial Accounting, UNISA
Christo Cronje ; Department of Financial Governance, UNISA

Sažetak

Using a literature review, we track the evolution of the quality of environmental reports of the Top 100 Listed South African (T100LSA) companies from 1990 to 2015. Furthermore, we attempt to predict the future quality of these reports.
The findings reveal a dramatic improvement in the quality of environmental reports produced by T100LSA companies. Not only did the number of companies disclosing their stakeholder engagement practice increase dramatically, but also there was an increase in number of companies whose environmental report contained an assurance statement. Increasingly, T100LSA companies were quantifying their environmental impacts and comparing the impacts to those of their prior years. Also revealed was a dramatic increase in number of T100LSA companies that provided annually updated summaries of their performance indicators using visual aids, multiple formats and media. However, the companies did not take full advantage

Ključne riječi

relevance; reliability; comparability; understandability; timeliness

Hrčak ID:

153497

URI

https://hrcak.srce.hr/153497

Datum izdavanja:

31.12.2015.

Posjeta: 766 *