scholarly journals Users’ corporate environmental information needs

2016 ◽  
Vol 19 (4) ◽  
pp. 579-591 ◽  
Author(s):  
Peter Nasiema Kamala ◽  
Christa Wingard ◽  
Christo Cronje
Keyword(s):  
South African ◽  
Information Needs ◽  
Business Processes ◽  
Annual Report ◽  
Environmental Issues ◽  
Environmental Information ◽  
Environmental Reporting ◽  
Core Business ◽  
Key Stakeholders ◽  
Standards And Regulations

Most listed South African companies appear to have embarked on environmental reporting without enquiring what the users’ needs are. If users’ needs are not determined prior to reporting, it is unlikely that the resulting reports will meet those needs. Using a questionnaire, this study investigated the environmental information needs of South African users of environmental reports. The study was deemed necessary to unveil users’ preferences which, if incorporated in reports, could enhance their perceived decisionusefulness, thus increasing readership. The results of the survey revealed that users need balanced environmental information that identifies and describes key, relevant issues and that is both specific and accurate. In addition, users need future-oriented information that identifies and addresses key stakeholders’ concerns, and which demonstrates the integration of environmental issues into core business processes. Furthermore the information should be summarised in an integrated annual report and posted on a company’s website. Based on its findings, this study recommends that standard setters and regulators should recognise that both financial and non-financial users need decision-useful environmental reports. Disclosure standards and regulations should therefore be amended to accommodate this reality.

scholarly journals Why do shareholders require corporate environmental disclosure?

2010 ◽  
Vol 13 (4) ◽  
pp. 437-446 ◽  
Author(s):  
Charl De Villiers ◽  
Chris Van Staden
Keyword(s):  
South African ◽  
Annual Report ◽  
Stock Exchange ◽  
Environmental Information ◽  
Environmental Risks ◽  
Environmental Stewardship ◽  
Environmental Costs ◽  
Environmental Audit ◽  
Environmental Disclosure ◽  
Disclosure Laws

We do a survey of individual shareholders' corporate environmental disclosure needs. We find that South African shareholders require companies to disclose the following specific environmental information:•    Environmental risks and impacts,•    Environmental policy,•    Measurable environmental targets,•    Performance against targets,•    Environmental costs disclosed separately, and•    An independent environmental audit report.Shareholders prefer this information in a separate section of the annual report and on company websites. Shareholders want such disclosure to be prescribed by law and/or stock exchange rules. The most popular reason why they want environmental information disclosed, is to hold companies accountable for their environmental stewardship. A high percentage of shareholders also indicate that they want disclosure, because they are concerned about climate change. These findings imply that legislators and standard setters may have to consider changing disclosure laws and standards.

Concerns and reactions to environmental issues: South African respondent characteristics.

2002 ◽  
Author(s):  
F. van Staden ◽  
V. Willers ◽  
L. Craffert ◽  
J. Marais ◽  
A. Fiedeldey ◽  
...  
Keyword(s):  
South African ◽  
Environmental Issues ◽  
Respondent Characteristics

The economic consequences of voluntary environmental reporting on shareholder wealth

2006 ◽  
Vol 3 (2) ◽  
pp. 1 ◽  
Author(s):  
Ruslaina Yusoff ◽  
Shariful Amran Abd Rahman ◽  
Wan Nazihah Wan Mohamed
Keyword(s):  
Abnormal Return ◽  
Listed Companies ◽  
Shareholder Wealth ◽  
Environmental Information ◽  
Economic Consequences ◽  
Share Price ◽  
Cumulative Abnormal Return ◽  
Environmental Reporting ◽  
Financial Report ◽  
Significant Difference

This study was carried out to examine the economic consequences ofvoluntary environmental reporting on shareholders' wealth among Malaysian Listed Companies that voluntarily disclosed environmental information in their financial report. One hundred andfifty two (152) companies of Bursa Malaysia (MSE) had been identified as a sample in the current study. Seventy six (76) companies were classified as environmental reporting companies while the remaining companies were classified as non-environmental reporting companies. The classification was done in order to determine the differences between share price, profitability and market equity for both types of companies. The study hypothesizes that voluntary environmental reporting leads to an improvement in the shareholders wealth. However, the results show that there is no significant difference between cumulative abnormal return for environmental and non-environmental reporting companies. Based on the results obtained, it can also be concluded that profitability and size of the companies do not have any significant roles in deciding whether or not to produce environmental reporting companies.

scholarly journals The Impact of Managers and Network Interactions on the Integration of Circularity in Business Strategy

2021 ◽  
pp. 108602662199463
Author(s):  
Manon Eikelenboom ◽  
Gjalt de Jong
Keyword(s):  
The Netherlands ◽  
Survey Data ◽  
Empirical Research ◽  
Indirect Effect ◽  
Business Strategy ◽  
Business Processes ◽  
Core Business ◽  
Organizational Attributes ◽  
Positive Direct ◽  
The Impact

Integrating circularity in business strategy is difficult to achieve for companies as it requires impactful changes in core business processes. While research has focused on identifying key barriers, little is known about the organizational attributes that can assist businesses in integrating circularity in their strategies. The purpose of this study is to investigate the implications of organizational managers and network interactions for the integration of circularity in business strategy. Through using survey data from 627 SMEs (small- and medium-sized enterprises) in the Netherlands, this study shows that managers who interpret circularity as an opportunity can have a positive direct and indirect effect on the integration of circularity in a company’s strategy. The results furthermore highlight the importance of circular network interactions for the integration of circularity in business strategy. This article contributes to recent calls for more empirical research into the integration of circularity and offers relevant insights for companies aiming to integrate circularity.

Towards an AIDS-free generation by 2030: how are South African children, adolescents, caregivers and health care workers coping with HIV?

2021 ◽  
pp. 008124632199217
Author(s):  
Yogan Pillay
Keyword(s):  
Health Care ◽  
Children And Adolescents ◽  
South African ◽  
Health Care Workers ◽  
Policy Makers ◽  
Number Of Children ◽  
Key Stakeholders ◽  
Care Workers ◽  
Free Generation ◽  
Living With Hiv

We are committed to an AIDS free generation by 2030 – nine short years away. This article reflects on the global and South African data on new infections, total number of children and adolescents living with HIV as well as data on vertical transmission. The article includes the voices of key stakeholders in the quest to end HIV in children so that lessons from their experiences can be used by policy makers in strengthening services.

scholarly journals IT Effect Assessment for Non-profit Organization

2019 ◽  
Vol 8 (4) ◽  
pp. 8854-8858
Keyword(s):  
Performance Management ◽  
Performance Indicators ◽  
Business Processes ◽  
Key Performance Indicators ◽  
Federal State ◽  
Non Profit ◽  
Core Business ◽  
The Core ◽  
Commercial Activities ◽  
Non Profit Organizations

The article is devoted to assessing the effect of the implementation of information technologies in non-profit organizations. The purpose of the assessment is to evaluate the effect of IT implementation and its impact on key performance indicators of an organization. The indicators characterizing the results of the organization’s activities in accordance with the State Assignment and the results of commercial activities were used as the key performance indicators. For federal state budget NPOs, it has been shown that a positive IT effect for auxiliary business processes does not directly ensure positive performance indicators for the core business processes. Hidden effects of the use of IT were assessed by changes of the indicators of the core business processes. Performance indicators characterizing the results of commercial activities may demonstrate a negative effect. Understanding the specifics of non-profit organizations, as well as metrics and performance parameters characterizing the effectiveness of such organizations, is important to ensure a correct approach to the digitalization of business processes and their performance management.

scholarly journals The state of internal audit’s regulatory mandate

2016 ◽  
Vol 6 (3) ◽  
pp. 93-99
Author(s):  
Christo Ackermann
Keyword(s):  
Board Of Directors ◽  
South African ◽  
Best Practice ◽  
Internal Audit ◽  
Audit Committees ◽  
Detailed Review ◽  
Internal Audit Function ◽  
Key Stakeholders ◽  
The Board Of Directors ◽  
State Of Affairs

The importance of an effective internal audit function in South African municipalities have been recognised insofar as internal audit functions are legally mandated to exist within municipalities. This also means that legally, internal audit has certain mandates which must be fulfilled in order to add value to management and audit committees, and ultimately, to the board of directors. Even though internal audit is sanctioned by this important legal mandate, evidence shows that internal audit does not always fulfil this mandate. This state of affairs has prompted a detailed review of the relevant laws and regulations governing the work of internal audit in South African municipalities in order to determine the extent to which key stakeholders find the regulatory work of internal audit useful in discharging their (stakeholders’) oversight responsibilities. Questionnaires were administered to audit committees. The results summarise the extent to which internal audit’s work assists audit committees in their oversight responsibilities as this ultimately affects the ability of audit committees to fulfil these responsibilities to the board of directors. The results indicate that audit committees are greatly dependent on internal audit as a provider of assurance on a variety of legally mandated variables. The results of this study can be used as a measure of best practice of the legally mandated duties performed by internal audit. It can also be used by other researchers in comparative studies and by practitioners to benchmark their work in order to better serve audit committees and ultimately, the board of directors.

Sign in / Sign up

Export Citation Format

Share Document