Strategy disclosure trends in South Africa : a 2010 comparative industry analysis

Coldman, Ryan (2013-03)

Thesis (MBA)--Stellenbosch University, 2013.


The need for future orientated thinking and decision-making and a more sustainable view on business by companies’ worldwide is becoming ever more important. The need for organisations to communicate this to all stakeholders is just as important. Traditionally companies reported and disclosed only backward looking financial information, but nowadays the use of the GRI G3 guidelines; Kings III’s integrated reporting guidelines have moved the emphasis to strategy, risk and a sustainable performance. But the question remains, who and what are actually doing this? Which companies are actually reporting and disclosing strategic items, and those that are, what are they reporting well on and which are they not reporting well on. The purpose of this study is to measure the levels of strategic reporting disclosure, across the JSE, based on information collected at industry level asking the same questions. The study focussed on five industries covering twenty-four organisations between them. The conclusion is that the Energy sector discloses strategic information at a better level than its industry benchmark rivals with Sasol leading the way, and from a disclosure element point of view the GRI G3 guidelines are leading the disclosure score above that of the business model and strategic architecture elements measured against.

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