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Content Analysis for the Social Sciences and Humanities
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1022-2529
- DOI
- 10.1108/10222521111178628
- Publisher site
- See Article on Publisher Site
Abstract
Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the sustainability reports of companies listed on the Johannesburg Securities Exchange Socially Responsible Investment Index for 2009. Findings – Although sustainability reporting and the independent assurance thereof are widely researched and advocated in the literature, only a limited number of companies obtained independent assurance on their sustainability reporting. Originality/value – The paper supports the recommendations of King III (effective from 1 March 2010) that companies should provide integrated reporting in terms of both their finances and sustainability, and that the sustainability reporting and disclosure should be independently assured.
Journal
Meditari Accountancy Research – Emerald Publishing
Published: Oct 1, 2011
Keywords: South Africa; Corporate governance; Social responsibility; Sustainability; Assurance; Corporate citizenship; Stakeholders; Sustainability reporting; Socially Responsible Investment (SRI) Index