IDEAS home Printed from https://ideas.repec.org/a/bbn/journl/2016_2_3_kiyanga.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_2_2016.pdf
    File Function: Revised version, 2016
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    2. Grosu Maria, 2011. "Corporate Social Responsibility in Romania. Case Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 540-545, May.
    3. Ciprian Obrad & Dalia Petcu & Vasile Gherheş & Sorin Suciu, 2011. "Corporate Social Responsibility in Romanian Companies – between Perceptions and Reality," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 43-55, February.
    4. Chirleºan Dan & Apostoaie Marius Constantin, 2011. "Corporate Social Responsibility within Credit Institution in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 202-207, May.
    5. Tamara Eugenia Baleanu & Liviu Chelcea & Alin Stancu, 2011. "The Social Responsibility of the Top 100 Romanian Companies. An Analysis of Corporate Websites," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 235-248, February.
    6. Mihai Korka, 2005. "Corporate Social Responsibility in Romania: From Theory to Practice," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 12(1), pages 47-57, July.
    7. Tomina Gabriela SAVEANU & Maria-Madela ABRUDAN & Adriana GIURGIU & Liana Eugenia MESTER & Nicoleta BUGNAR, 2014. "Measuring Corporate Social Responsibility Practices Of Micro And Small Enterprises €“ Pilot Study," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 826-836, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Cristina Bota-Avram & Adrian Grosanu & Paula Ramona Rachisan, 2016. "Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    2. Ioana-Nicoleta Abrudan, 2016. "Does Gender Really Affect Shopping Patterns?," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    3. Cornelia Pop, 2016. "Corporate Social Responsibility In Romania: A Brief Survey," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Tomina Saveanu & Daniel Badulescu & Sorana Saveanu & Maria-Madela Abrudan & Alina Badulescu, 2021. "The Role of Owner-Managers in Shaping CSR Activity of Romanian SMEs," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
    5. Claudia Gabriela Baicu & Iulia Monica Oehler-Sincai & Olimpia State & Delia Popescu, 2019. "Bioeconomy and Social Responsibility in The Sustainable Hotel Industry," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 639-639, August.
    6. OGREAN Claudia & HERCIU Mihaela, 2015. "Arguments For Csr-Based Sustainable Competitiveness Of Multinationals In Emerging Markets (Part Ii)," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 10(1), pages 92-102, April.
    7. Maria LOGHIN & Răzvan Cătălin DOBREA & Octavian Mihai PERPELEA, 2022. "SWOT Analysis and Key Actors in the Field of CSR," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(2), pages 246-257, June.
    8. Ivana Blešic & Aleksandra Dragin & Jelica Markovic & Slobodan Cerovic and Lukrecija Deri, 2014. "Relationships among Shopping Quality and Corporate Social Responsibility of Shopping Centers and Consumer Satisfaction: Case from Novi Sad (Serbia)," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 415-415, February.
    9. Madalina Dumitru & Nadia Albu & Valentin Florentin Dumitru & Catalin Nicolae Albu, 2014. "Practices Regarding the Forms of Communication with the Consumers used by a Multinational Company at Global and Local Level," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 1-41, February.
    10. Codruţa Dura & Imola Drigă, 2017. "The Impact of Multinational Companies from Romania on Increasing the Level of Corporate Social Responsibility Awareness," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(1), March.
    11. FRECEA Georgiana - Loredana, 2016. "CSR Integration into the Financial Economy: A Conceptual Approach," European Journal of Interdisciplinary Studies, Bucharest Economic Academy, issue 01, March.
    12. Metaxas, Theodore & Tsavdaridou, Maria, 2012. "Corporate Social Responsibility (CSR) on Metallurgy Sector in Greece," MPRA Paper 42789, University Library of Munich, Germany.
    13. Ciprian Obrad & Vasile Gherheș, 2018. "A Human Resources Perspective on Responsible Corporate Behavior. Case Study: The Multinational Companies in Western Romania," Sustainability, MDPI, vol. 10(3), pages 1-15, March.
    14. Debora Scarpato & Gennaro Civero & Vincenzo Rusciano & Marcello Risitano, 2020. "Sustainable strategies and corporate social responsibility in the Italian fisheries companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2983-2990, November.
    15. Sapanna Laysiriroj & Walter Wehrmeyer, 2020. "Intergenerational differences of CSR activities in family-run businesses in eastern Thailand," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 5(1), pages 1-15, December.
    16. Ivan Hilliard, 2013. "Responsible Management, Incentive Systems, and Productivity," Journal of Business Ethics, Springer, vol. 118(2), pages 365-377, December.
    17. Zhonghua Zhao & Fanchen Meng & Yin He & Zhouyang Gu, 2019. "The Influence of Corporate Social Responsibility on Competitive Advantage with Multiple Mediations from Social Capital and Dynamic Capabilities," Sustainability, MDPI, vol. 11(1), pages 1-16, January.
    18. David Benjamin Billedeau & Jeffrey Wilson & Naima Samuel, 2022. "From Responsibility to Requirement: COVID, Cars, and the Future of Corporate Social Responsibility in Canada," Sustainability, MDPI, vol. 14(11), pages 1-16, May.
    19. Chris Hydock & Neeru Paharia & T. J. Weber, 2019. "The Consumer Response to Corporate Political Advocacy: a Review and Future Directions," Customer Needs and Solutions, Springer;Institute for Sustainable Innovation and Growth (iSIG), vol. 6(3), pages 76-83, December.
    20. Luger, Michaela & Hofer, Katharina Maria & Floh, Arne, 2022. "Support for corporate social responsibility among generation Y consumers in advanced versus emerging markets," International Business Review, Elsevier, vol. 31(2).

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bbn:journl:2016_2_3_kiyanga. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cornelia Pop (email available below). General contact details of provider: https://edirc.repec.org/data/fbubbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.