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Sustainability Reporting Practices: A Comparative Study Of South African And Botswana Listed Companies

Author

Listed:
  • BENDRIBA KIYANGA

    (Department of Financial Accounting, University of South Africa (UNISA))

  • CHRISTA WINGARD

    (Department of Financial Accounting, University of South Africa (UNISA))

  • CHRISTO CRONJE

    (Department of Financial Governance, University of South Africa (UNISA))

Abstract

Sustainability reporting is a type of reporting concerning how entities deal with environmental, social, economic and corporate governance issues. This form of corporate reporting has become a primary form of corporate reporting – just like financial reporting. The purpose of this study was to determine the extent to which the sustainability reporting practices of the Johannesburg Stock Exchange (JSE) companies are comparable to those of the Botswana Stock Exchange (BSE) companies. The findings suggest that differences in the level of sustainability reporting could be due to fewer sustainable activities in the BSE sample or to inadequate reporting of sustainable activities in in the BSE sample. These results support the Institutional theory but seem to disagree with other theories that explain sustainability reporting. A study of Institutional differences between Botswana and South Africa is recommended.

Suggested Citation

  • Bendriba Kiyanga & Christa Wingard & Christo Cronje, 2016. "Sustainability Reporting Practices: A Comparative Study Of South African And Botswana Listed Companies," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
  • Handle: RePEc:bbn:journl:2016_2_3_kiyanga
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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_2_2016.pdf
    File Function: Revised version, 2016
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    References listed on IDEAS

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    Cited by:

    1. Gorata Onthatile Modirelabangwe & Percy M. D. Phatshwane, 2018. "Disclosure of Audit Activities in Annual Reports: A Comparative Study of Selected Listed Companies in Botswana and South Africa," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 1-17, May.

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    More about this item

    Keywords

    Comparative analysis; Cross-country studies; Sustainability reporting; Environmental Disclosure; Corporate governance reporting; Contextual Disclosure; Voluntary Corporate Disclosure; Content analysis; CSR Reporting.;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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