Biodiversity reporting practices of the South African national parks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael Buchling ◽  
Warren Maroun
Keyword(s):  
South African ◽  
National Parks ◽  
Environmental Performance ◽  
Design Methodology ◽  
Management Practices ◽  
Annual Reports ◽  
Species At Risk ◽  
The South ◽  
Content Type ◽  
Reporting Practices

Purpose This paper aims to explore the biodiversity reporting by a state-owned entity responsible for conserving and protecting biodiversity assets in South Africa, the South African National Parks (SANParks) (SOC) Limited. Design/methodology/approach This study uses content analysis to explore and investigate the disclosure themes in the SANParks reports for the period 2013–2017. The frequency of substantive disclosures is also evaluated over a five-year period. The data are presented graphically in frequency charts and supported by descriptive statistics and univariate correlations for non-normal data. This provides insights into the amount of information being disclosed and the interconnections among biodiversity reporting themes. Findings SANParks has increased its reporting on biodiversity over time. Disclosures are interconnected and deal with a range of issues, including species at risk of extinction, operational considerations, risk management practices and how SANParks evaluates its environmental performance. The information is detailed and included in different parts of the organisation’s annual reports suggesting a genuine commitment to protecting biodiversity. There are areas for improvement but SANParks frames biodiversity as a central part of its strategy, operations and assurance processes something which would not occur if the disclosures were only about managing impressions. Originality/value The study is among the first to explore biodiversity disclosure themes in a state-owned entity in Africa, responsible for the conservation. While the study deals with a specific case entity, the findings are broadly applicable for other organisations keen on constructing a biodiversity account.

Determinants of environmental accounting and reporting practices in Portuguese local entities

2016 ◽  
Vol 21 (3) ◽  
pp. 352-370 ◽  
Author(s):  
Verónica Paula Ribeiro ◽  
Cristina Aibar-Guzmán ◽  
Beatriz Aibar-Guzman ◽  
Sónia Maria da Silva Monteiro
Keyword(s):  
Environmental Management ◽  
Design Methodology ◽  
Management Practices ◽  
Postal Survey ◽  
Environmental Accounting ◽  
Content Type ◽  
Accounting Regulation ◽  
Reporting Practices ◽  
Environmental Management Practices ◽  
Determining Factors

Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs. Findings – Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities. Originality/value – This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

Robustness of the Carhart four-factor and the Fama-French three-factor models on the South African stock market

2015 ◽  
Vol 14 (4) ◽  
pp. 413-430 ◽  
Author(s):  
Nicholas Addai Boamah
Keyword(s):  
Stock Market ◽  
South African ◽  
Design Methodology ◽  
The South ◽  
Gross Domestic Product Growth ◽  
Content Type ◽  
The Past ◽  
Three Factor ◽  
Future Growth ◽  
French Model

Purpose – The purpose of this study is to explore the applicability of the Fama–French and Carhart models on the South African stock market (SASM). It examines the ability of the models to capture size, book-to-market (BM) and momentum effects on the SASM. The paper, additionally, explores the ability of the Fama–French–Carhart factors to predict the future growth of the South African economy. Design/methodology/approach – The paper relies on data of 848 firms from January 1996 to April 2012 to examine the size, BM and momentum effects on the SASM. The paper constructs the test assets from a 3 × 3 sort on size and BM and a 3 × 3 sort on size and momentum. The paper estimates momentum as the past six-months’ cumulative return. The momentum portfolios are monthly rebalanced. Additionally, the size and BM portfolios are formed annually at the end of each June. Findings – Evidence is provided that size, BM and momentum effects exist on the SASM; also, the small- and high-BM firm portfolios, respectively, appear riskier than the big- and low-BM firm portfolios. The paper provides evidence of past winners outperforming past losers aside from the small-firm group. Additionally, the models only partially capture the size and value effects on the SASM. The Carhart model partly captures the momentum effects, but the Fama–French model is unable to describe the returns to the momentum-sorted portfolios. The evidence shows that the models’ factors predict future gross domestic product growth. Originality/value – The models do not fully describe returns on the SASM; any application of the models on the SASM should be done with caution. The Carhart model better describes returns than the Fama–French model on the SASM. The Fama–French–Carhart factors may relate to the underlying economic risk of the South African economy.

scholarly journals Biodiversity reporting for governmental organisations

2019 ◽  
Vol 33 (1) ◽  
pp. 1-31
Author(s):  
Silvia Gaia ◽  
Michael John Jones
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Current Status ◽  
Voluntary Disclosures ◽  
Content Type ◽  
Local Council ◽  
Reporting Practices ◽  
Related Information ◽  
Social Theories ◽  
Comprehensive Picture

Purpose The purpose of this paper is to analyse the current nature and content of biodiversity reporting practices adopted by English local councils. By adopting a multi-theoretical framework that relies on economic and social theories such as agency, stakeholder, legitimacy and institutional theories, this study also aims to investigate the factors that explain the extent of biodiversity disclosure provided by local councils. Design/methodology/approach This study uses a self-constructed disclosure index to analyse the biodiversity-related information published in the official websites of 351 English local councils. A multivariate analysis was conducted to analyse the association between local councils’ characteristics and biodiversity disclosure. Findings This study shows that the information disclosed on local biodiversity is limited and does not allow the interested stakeholders to get a comprehensive picture of the current status of local biodiversity. It also provides evidence that the level of biodiversity disclosure is significantly associated with the level of local council’s population, the presence of councillors from environmentally oriented parties and environmental non-governmental organisations operating in the local council area, poor biodiversity management practices and local councils’ visibility. Originality/value This study is one of the few accounting studies that provides a comprehensive analysis of biodiversity disclosure by analysing its nature and content and investigating the factors associated with such disclosure. It extends agency, stakeholder, institutional and legitimacy theories, by showing that local councils use voluntary disclosures to satisfy the informational needs of the main stakeholders and to assure that their strategies and practices conform to the values and expectations of the community they represent.

The South African chartered accountant academic

2018 ◽  
Vol 26 (2) ◽  
pp. 263-283 ◽  
Author(s):  
Phillip de Jager ◽  
Ilse Lubbe ◽  
Elmarie Papageorgiou
Keyword(s):  
Doctoral Students ◽  
South African ◽  
Social Life ◽  
Design Methodology ◽  
Full Professor ◽  
The South ◽  
Professional Qualification ◽  
Content Type ◽  
Primary Responsibility ◽  
Chartered Accountants

Purpose Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement of knowledge through research. The purpose of this study is to determine what factors motivate accounting academics who are CAs to obtain doctorates in an environment dominated by the profession, where promotion is possible to Full Professor without a Doctorate but not without the professional qualification of CA. And did these doctoral CAs face challenges on their journey, such as resistance from colleagues? Design/methodology/approach A total of 22 academic CAs with doctorates and 18 academic CAs studying towards doctorates were surveyed to gain a deeper understanding of who they are, what their motivations were for undertaking the doctorate journey and what they experienced. Findings The main finding of this study is that the culture of accounting departments in South Africa is beginning to shift from being teaching orientated towards being more research orientated. The CAs are pursuing doctorates for the purpose of career progression and for intrinsic personal reasons. The main challenges that they faced on their journey were finding the time for family and a social life and a lack of support from colleagues and their institution. However, support seems to be improving. Research limitations/implications The change to a research-orientated culture in South African departments of accounting, as envisioned by Van der Schyf (2008), is only now starting to take place. These CAs with doctorates provide evidence of that change. Originality/value The value of this study is to provide accounting academics and the profession with a better understanding of, and a greater sensitivity to, accounting academics operating under the influence of the South African Institute of Chartered Accountants (SAICA). The study also adds to the limited amount of literature on the motives and experiences of doctoral students, especially accounting doctoral students.

Accounting for rhinos – the case of South African National Parks (SANParks)

2019 ◽  
Vol 15 (2) ◽  
pp. 186-207
Author(s):  
Barry Ackers
Keyword(s):  
South African ◽  
Impression Management ◽  
National Parks ◽  
Mixed Methods Research ◽  
Wildlife Trade ◽  
Annual Reports ◽  
Research Approach ◽  
Strong Positive Correlation ◽  
Content Type ◽  
Rhino Poaching

Purpose Biodiversity is required to sustain life on earth, but the rampant growth in the illegal wildlife trade has created a global conservation challenge, where the African continent is one of the primary casualties. This paper aims to explore how South African National Parks (SANParks) (as the custodian of the largest population of rhinos in the wild) accounts to its stakeholders about how it has discharged its biodiversity mandate relating to rhino preservation. Design/methodology/approach The paper seeks to determine whether the increase in rhino-poaching over the period from 2006 to 2015 is reflected by a concomitant increase in related disclosures in SANParks’ annual reports. It adopts a mixed-methods research approach using both descriptive and inferential statistics, as well as a qualitative analysis of pertinent narrative disclosures describing how SANParks accounts to its stakeholders on the discharge of the rhino-related component of its biodiversity mandate. Findings The study finds that SANParks uses its publicly available annual reports to disclose how it has discharged the rhino-related component of its biodiversity mandate. In this regard, it identified a strong positive correlation between incidents of rhino-poaching and annual report disclosures in the period up to 2010. Initially, SANParks disclosed its rhino-poaching-related performance through impression management to bolster its legitimacy, but later focused its reporting on its rhino conservation efforts. Originality/value Although the subject of rhino-poaching has been extensively researched, this one of the first papers to explore the phenomenon from a governance and accountability perspective of a state-owned entity (\ SANParks) under the mantle of extinction accounting.

Social transformation interventions at South African public universities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sameera Abed ◽  
Barry Ackers
Keyword(s):  
South African ◽  
Social Transformation ◽  
Design Methodology ◽  
Public Universities ◽  
Annual Reports ◽  
Student Body ◽  
Content Type ◽  
The Public ◽  
Academic Barriers ◽  
Public Disclosures

Purpose The purpose of this study was to identify the transformation disclosures in the publicly available annual reports of South African public universities and to establish the extent to which universities account to their stakeholders about how they have discharged their transformation obligations. Design/methodology/approach This exploratory qualitative study involves a thematic content analysis of publicly available annual reports using ATLAS.ti software to identify and categorise transformation interventions disclosed by South African public universities. Findings This empirical study identifies several interventions that universities have introduced to facilitate access to and successful completion of tertiary studies by students. Some of the disclosed mechanisms include the provision of financial aid, student support and counselling, tutoring and mentoring and ICT enhancements and the introduction of language policies. The results also highlighted several challenges to sustainable transformation including funding, social and academic barriers and infrastructural challenges experienced by universities. Originality/value According to the authors’ knowledge, this study represents one of the first studies to use the public disclosures in the annual reports of public universities to identify interventions introduced to facilitate transformation of the student body. Despite its South African orientation, the observations have implications for universities worldwide experiencing similar challenges, especially in developing countries.

scholarly journals Anglo American Corporation and the South African State

2017 ◽  
Vol 30 (6) ◽  
pp. 1399-1423 ◽  
Author(s):  
Theresa Hammond ◽  
Christine Cooper ◽  
Chris J. van Staden
Keyword(s):  
South African ◽  
Physical Violence ◽  
African State ◽  
The State ◽  
Annual Reports ◽  
The South ◽  
Content Type ◽  
American Corporation ◽  
Ongoing Relationship ◽  
Anglo American

Purpose The purpose of this paper is to examine the complex and shifting relationship between the Anglo American Corporation (Anglo) and the South African State (“the State”) as reflected in Anglo’s annual reports. Design/methodology/approach This paper builds on research on the role of annual reports in ideological conflict. To examine the ongoing relationship between Anglo and the State, the authors read all the annual reports published by Anglo American from 1917 to 1975, looking for instances in which the corporation appeared to be attempting to address, criticise, compliment, or implore the State. Findings During the period under study, despite the apparent struggles between the South African State and Anglo American, the relationship between the two was primarily symbiotic. The symbolic confrontation engaged in by these two behemoths perpetuated the real, physical violence perpetrated on the oppressed workers. By appearing to be a liberal opponent of apartheid, Anglo was able to ensure continued investment in South Africa. Social implications The examination of decades’ worth of annual reports provides an example of how these supposedly neutral instruments were used to contest and sustain power. Thereby, Anglo could continue to exploit workers, reap enormous profits, and maintain a fiction of opposition to the oppressive State. The State also benefited from its support of Anglo, which provided a plurality of tax revenue and economic expansion during the period. Originality/value This paper provides insights into the ways the State and other institutions sustain each other in the pursuit of economic and political power in the face of visible and widely condemned injustices. Although they frequently contested each other’s primacy, both benefited while black South African miners suffered.

scholarly journals The South African government's response to COVID-19

2020 ◽  
Vol 32 (5) ◽  
pp. 797-811 ◽  
Author(s):  
Charl de Villiers ◽  
Dannielle Cerbone ◽  
Wayne Van Zijl
Keyword(s):  
South African ◽  
Critical Analysis ◽  
Design Methodology ◽  
Social Consequences ◽  
Social Needs ◽  
The South ◽  
Content Type ◽  
Health Response ◽  
The Government ◽  
To Come

PurposeThis paper provides a critical analysis of the South African government's response to the COVID-19 crisis and its effect on state finances and budgets.Design/methodology/approachThe paper critically analyses publicly available data.FindingsThe South African government's initial health response was praised by the international community, given the early lockdown and extensive testing regime. The lockdown devastated an already precarious economy, which led to negative social consequences. The initial lockdown delayed the epidemic, but subsequently, the infection rate climbed, requiring new restrictions, suggesting further economic disruption. The government has had to increase its borrowings, while the future tax take is forecast to be significantly reduced, a combination which will lead to a severely constrained public purse for many years to come. This will limit the government's ability to address the basic social needs that predated the COVID-19 crisis.Originality/valueThis is one of the first academic papers to critically assess the effect of the South African government's response to the COVID-19 crisis on state finances and budgets.

Assessing how the South African National Standard 15489 improve the importance and usability of the archive: case of the Universities of Venda and WItwatersrand

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nkholedzeni Sidney Netshakhuma
Keyword(s):  
South Africa ◽  
South African ◽  
Public Universities ◽  
Management Practices ◽  
National Standard ◽  
Records Management ◽  
The South ◽  
Content Type ◽  
The University ◽  
Practical Implications

Purpose This paper aims to assess how the South African National Standard (SANS) 15489 improves the importance and usability of the archives at the University of Venda (UNIVEN) and the University of Witwatersrand (WITS). Design/methodology/approach Both quantitative and qualitative methods are used to assess how the standards improve the importance and usability of the archives. A total of 34 participants were selected to participate in the study; the choice of the population was because they are responsible for records management decisions in various divisions, departments and units. Data was obtained through structured interviews and observation. The study has established that there was much dissonance concerning records and archives management standards. Ethics approval was obtained from both the WITS and the UNIVEN research department. Informed consent was obtained from university staff members. Findings The research found that only the WITS adopted SANS 15489. This was shown by the availability of a classification system (file plan) and retention schedule while the UNIVEN did not value SANS 15489 standards to manage all records created. Research limitations/implications Although South Africa has 26 public universities, this study is only confined to the UNIVEN and the WITS. The researcher only focusses on the classification of records and disposal of records elements of SANS 15489. Practical implications The findings have practical implications in that they can be used for assessing the archives and records management programmes. Other related universities can also use the findings as a reference point in the planning of university archives and records management programmes. Social implications The findings were to assist the university authorities as decision and policymakers to ensure that records and archives management practices adhere to SANS 15489. Originality/value Few studies related to the assessment of records management programme in universities in South Africa is not yet fully conducted in South Africa public universities. This study could be a valuable input for universities to adopt SANS 15489 standards to develop and implement records management programmes.

scholarly journals Event-specific earnings management: additional evidence from US M&A pre-and post-SOX

2017 ◽  
Vol 15 (1) ◽  
pp. 78-98 ◽  
Author(s):  
Malek Alsharairi ◽  
Robert Dixon ◽  
Radhi Al-Hamadeen
Keyword(s):  
Mergers And Acquisitions ◽  
Earnings Management ◽  
Design Methodology ◽  
Management Practices ◽  
Content Type ◽  
Significant Evidence ◽  
Public Firms ◽  
Reporting Practices ◽  
Sarbanes Oxley

PurposeThe purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act (SOX) has affected pre-merger earnings management.Design/methodology/approachThe authors used a sample of over 700 completed M&As of US public firms during 1999-2008. Using quarterly reports, they tracked down earnings management during the four quarters preceding the deal and consequently drew inferences about the implications of SOX on interim reporting practices.FindingsWe report evidence that in the post-SOX era, non-cash acquirers begin pre-merger upwards earnings management in an earlier quarter than in the pre-SOX era. Further, our evidence indicates that in the quarters prior to the takeover, targets engage in more aggressive upwards earnings management in the post-SOX era.Originality/valueUnlike what is anticipated regarding earnings management practices after SOX, the study reveals significant evidence of upward earnings management by firms engaging in M&A in post-SOX era.

Sign in / Sign up

Export Citation Format

Share Document