Access the full text.
Sign up today, get DeepDyve free for 14 days.
E. Doherty (2011)
Joking Aside, Insights to Employee Dignity in “Dilbert” Cartoons: The Value of Comic Art in Understanding the Employer—Employee RelationshipJournal of Management Inquiry, 20
S. Banerjee (2008)
Corporate Social Responsibility: The Good, the Bad and the UglyCritical Sociology, 34
Marya Doerfel, Pamela Marsh (2003)
Candidate-Issue Positioning in the Context of Presidential DebatesJournal of Applied Communication Research, 31
H. Jenkins, N. Yakovleva (2006)
Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosureJournal of Cleaner Production, 14
J. Woelfel, M. Murero (2004)
SPACES AND NETWORKS: CONCEPTS FOR SOCIAL STRATIFICATIONResearch in Social Stratification and Mobility, 22
G. Van der Laan, H. Van Ess, A. Van Witteloostuijn
Corporate social and financial performance: an extended stakeholder theory, and empirical test with accounting measures
W. Visser (2005)
Corporate Citizenship in South AfricaThe Journal of Corporate Citizenship, 2005
W. AfricaMerlinTaoVisser (2002)
Sustainability Reporting in South AfricaCorporate Environmental Strategy, 9
N. Hirschhorn (2004)
Corporate social responsibility and the tobacco industry: hope or hype?Tobacco Control, 13
C. Villiers, C. Staden (2006)
Can less environmental disclosure have a legitimising effect? Evidence from AfricaAccounting Organizations and Society, 31
G. Laan, H. Ees, A. Witteloostuijn (2008)
Corporate Social and Financial Performance: An Extended Stakeholder Theory, and Empirical Test with Accounting MeasuresJournal of Business Ethics, 79
B. Ryan, R.W. Scapens, M. Theobold
Research Method and Methodology in Finance and Accounting
W. Visser
Corporate citizenship in South Africa: a review of progress since democracy
J.G.T. Salisbury
Using neural networks to assess corporate image
Claus-Heinrich Daub (2007)
Assessing the quality of sustainability reporting: an alternative methodological approachJournal of Cleaner Production, 15
E. Byrne (2007)
Assessing Arms Makers’ Corporate Social ResponsibilityJournal of Business Ethics, 74
Paul Kapelus (2002)
Mining, Corporate Social Responsibility and the "Community": The Case of Rio Tinto, Richards Bay Minerals and the MbonambiJournal of Business Ethics, 39
W. Visser
Greening the corporates: the transition, local business and sustainable development
Malcolm Smith, R. Taffler (2000)
The chairman’s statement ‐ A content analysis of discretionary narrative disclosuresAccounting, Auditing & Accountability Journal, 13
R. Kumar, W.B. Lamb, R.E. Wokutch
The end of South African sanctions, institutional ownership and the stock price performance of boycotted firms: evidence on the impact of social‐ethical investing
C. Villiers (2003)
Why do South African companies not report more environmental information when managers are so positive about this kind of reportingMeditari Accountancy Research, 11
N. Malhotra, M. Peterson (2001)
Marketing research in the new millennium: emerging issues and trendsMarketing Intelligence & Planning, 19
Grant Samkin, A. Schneider (2008)
Adding scientific rigour to qualitative data analysis: an illustrative exampleQualitative Research in Accounting & Management, 5
D. Fig (2005)
Manufacturing amnesia: Corporate Social Responsibility in South AfricaInternational Affairs, 81
Dennis Patten (2002)
The relation between environmental performance and environmental disclosure: a research noteAccounting Organizations and Society, 27
D. Campbell, M. Rahman (2010)
A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008British Accounting Review, 42
K. Krippendorff
Content Analysis: An Introduction to its Methodology
J.D. Woelfel, G.A. Barnett
Procedures for the comparison of time dependent data to a theoretical criterion
D. Chhabra (2009)
Proposing a sustainable marketing framework for heritage tourismJournal of Sustainable Tourism, 17
M.E. King
King Report on Corporate Governance
C. Villiers, D. Lubbe (2001)
Industry differences in respect of corporate environmental reporting in South Africa: A research noteMeditari Accountancy Research, 9
Saverio Bozzolan, F. Favotto, Federica Ricceri (2003)
Italian annual intellectual capital disclosure: An empirical analysisJournal of Intellectual Capital, 4
J.K. Woelfel
User's Guide. Catpac II™: Version, 2.0
V. Beattie, S. Thomson (2007)
Lifting the lid on the use of content analysis to investigate intellectual capital disclosuresAccounting Forum, 31
G. Palazzo, Ulf Richter (2005)
CSR Business as Usual? The Case of the Tobacco IndustryJournal of Business Ethics, 61
B. Berelson (1952)
Content analysis in communication research
M.E. King
King Report on Governance for South Africa 2009
M. Milne, R. Adler (1999)
Exploring the reliability of social and environmental disclosures content analysisAccounting, Auditing & Accountability Journal, 12
W. Werther, D. Chandler (2005)
Strategic corporate social responsibility as global brand insuranceBusiness Horizons, 48
P. Drucker (1974)
Management: Tasks, Responsibilities, Practices
R. Hamann (2003)
Mining companies' role in sustainable development: The 'why' and 'how' of corporate social responsibility from a business perspectiveDevelopment Southern Africa, 20
D. Popp
Built‐in or bolted‐on: corporate social responsibility in sub‐Saharan Africa
A. Beck, D. Campbell, Philip Shrives (2010)
Content analysis in environmental reporting research: enrichment and rehearsal of the method in a British-German contextBritish Accounting Review, 42
A. Jose, Shang-Mei Lee (2007)
Environmental Reporting of Global Corporations: A Content Analysis based on Website DisclosuresJournal of Business Ethics, 72
G. Rossouw, A. Watt, D. Rossouw (2002)
Corporate Governance in South AfricaJournal of Business Ethics, 37
Y.S. Lincoln, E.G. Guba
Naturalistic Inquiry
Helen Tregidga, M. Milne (2006)
From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporterBusiness Strategy and The Environment, 15
G. Samkin, S. Lawrence
Corporate and institutional responses to the challenge of HIV/AIDS: the case of South Africa
J. Woelfel, G. Barnett (1992)
Procedures for controlling reference frame effects in the measurement of multidimensional processesQuality and Quantity, 26
C. Villiers, P. Barnard (2000)
Environmental reporting in South Africa from 1994 to 1999: A research noteMeditari Accountancy Research, 8
B. Olsson (2001)
Annual reporting practices: Information about human resources in corporate annual reports in major Swedish companiesJournal of Human Resource Costing & Accounting, 6
Lionel Thomas, J. Mills (2006)
Consumer knowledge and expectations of restaurant menus and their governing legislation: a qualitative assessmentJournal of Foodservice, 17
A. Subbarao, Daniel Zéghal (1997)
Human Resources Information Disclosure in Annual Reports: An International ComparisonJournal of Human Resource Costing & Accounting, 2
J. Woelfel, E. Fink (1982)
The measurement of communication processes : Galileo theory and methodContemporary Sociology, 11
P. Kapelus
Mining, corporate social responsibility and the case of Rio Tinto, Richards Bay Minerals and the Mbonambi
Lee Moerman, S. Laan (2005)
Social reporting in the tobacco industry: all smoke and mirrors?Accounting, Auditing & Accountability Journal, 18
H. Chen
A method to measure the intercultural communication differences: the application of MDS in intercultural communication
J. Guthrie, Richard Petty, Kittiya Yongvanich, Federica Ricceri (2004)
Using content analysis as a research method to inquire into intellectual capital reportingJournal of Intellectual Capital, 5
S. Lawrence, Grant Samkin (2005)
Accounting for Inclusiveness: The Corporate Response to the Challenge of HIV/AIDS in South Africa, 11
C. Skinner, G. Mersham (2008)
Corporate social responsibility in South Africa: emerging trendsSociety and Business Review, 3
R. Gray, Reza Kouhy, Simon Lavers (1995)
Corporate social and environmental reportingAccounting, Auditing & Accountability Journal, 8
J. Woelfel, B.J. Newton, D.L. Kincaid, R.A. Holmes
Precise measures of cognitive structures: perception of occupational names
P. Varadarajan, V. Ramanujam (1990)
THE CORPORATE PERFORMANCE CONUNDRUM: A SYNTHESIS OF CONTEMPORARY VIEWS AND AN EXTENSIONJournal of Management Studies, 27
J. Guthrie, L. Parker (1990)
Corporate social disclosure practice: a comparative international analysisAdvances in Public Interest Accounting, 3
Denel (Pty) Limited
Annual Report
R. Hsieh
Comparison across the reference frame: rotation of Galileo spaces with inconsistent objects: an example of comparison of use's perceptions and online legal policies
M. Baker
Can companies that make products that kill be socially responsible?
R.H. Gray, R. Kouhy, S. Lavers
Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure
Raman Kumar, William Lamb, Richard Wokutch (2002)
The End of South African Sanctions, Institutional Ownership, and the Stock Price Performance of Boycotted FirmsBusiness & Society, 41
Marcus Schmidt (2001)
Using an ANN‐approach for analyzing focus groupsQualitative Market Research: An International Journal, 4
Alan Mayer-Sommer, A. Roshwalb (1996)
An examination of the relationship between ethical behavior, espoused ethical values and financial performance in the U.S. defense industry: 1988–1992Journal of Business Ethics, 15
Andrew West (2006)
Theorising South Africa’s Corporate GovernanceJournal of Business Ethics, 68
E. Antonites, C. Villiers (2003)
Trends in South African corporate environmental reporting : a research noteMeditari Accountancy Research, 11
N. Brennan (2001)
Reporting Intellectual Capital in Annual Reports: Evidence from IrelandFinancial Accounting eJournal
H. Kassarjian (1977)
Content Analysis in Consumer ResearchJournal of Consumer Research, 4
M. Morsing, M. Schultz (2006)
Corporate Social Responsibility Communication: Stakeholder Information, Response and Involvement StrategiesWiley-Blackwell: Business Ethics: A European Review
Peter Jörgensen (2005)
Incorporating context in text analysis by interactive activation with competition artificial neural networksInf. Process. Manag., 41
R. Hamann, Tagbo Agbazue, Paul Kapelus, A. Hein (2005)
Universalizing Corporate Social Responsibility? South African Challenges to the International Organization for Standardization's New Social Responsibility Standard
Purpose – The purpose of this paper is to establish the extent to which sustainability disclosures in a strategically important South African company have changed, in the light of the work by King. Design/methodology/approach – The paper takes the form of a content analysis of the sustainability reports of a single reporting entity, Denel (Pty) Ltd (Denel), the largest manufacturer of defence equipment in South Africa. The computer assisted textual analysis software programme CATPAC II™ was used to undertake the investigation. Findings – The paper finds that the emphasis of the sustainability reports changed each year over the period of the study. However, all the reports embody the principles and philosophical aspects of King (in 2002 and 2009). A year on year comparison of the 20 concepts identified as common to each data set over the period of the study found no substantial differences between them. This finding suggests an underlying consistency in their use by the prepares of the sustainability reports. Research limitations/implications – This research is limited to the analysis of the sustainability reports contained within Denel's 2007 to 2011 annual reports. Practical implications – The use of research techniques such as those described in this paper has practical implications for future research. Where legislative requirement requires corporate social responsibility reports to be prepared by private and public sector entities, this technique would be especially useful to establish the similarities and differences between them. Differences and the extent of the differences will be of interest to stakeholders groups, preparers and researchers as they will indicate how organisations in the different sectors view sustainability. Originality/value – Although sustainability reporting has been the subject of extensive research, longitudinal studies are limited. This longitudinal study contributes to the limited CSR literature focusing on developing countries and, in particular, African countries, as well as on the defence or armaments industry.
Meditari Accountancy Research – Emerald Publishing
Published: Oct 12, 2012
Keywords: Africa; Developing countries; Corporate social responsibility; Financial reporting; Defence sector; Integrated reporting; Sustainability; Transformation
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.