Browsing by Author "Dube, Xolani"

Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    An assessment of the relationship between integrated reports and environmental, social and governance disclosures in the mining sector in South Africa
    (2021-12) Dube, Xolani; Woermann, Minka; Stellenbosch University. Faculty of Arts and Social Sciences. Dept. of Philosophy: Centre for Applied Ethics.
    ENGLISH ABSTRACT: The primary objective of my thesis is to assess the effectiveness of integrated reports in addressing Environmental, Social and Governance (ESG) matters in the South African mining sector with a special focus on JSE listed mining companies. Integrated reporting evolved from sustainability reports and the aim was, in part, to address ESG concerns through adequate reporting. Integrated reports are expected to be a platform whereby the business community can communicate effectively with stakeholders through quality disclosures. The study employs a secondary data approach in which two indices are used to test the relationship between integrated reports and the quality of ESG disclosures. These are the Ernst & Young (EY) Excellence in Integrated Reporting survey and the Johannesburg Stock Exchange’s (JSE) Socially Responsible Investment (SRI) index results for 2011 and 2018 which I evaluate to assess if the quality of disclosures improved between 2011 and 2018. Specifically, I use the results from 2011 and 2018 to determine if the quality of ESG disclosures improved because of the introduction of integrated reports. EY survey results show that the quality of disclosures is not improving; mining companies have not registered an improvement since the year 2011. This is however inconsistent with the findings of my literature review. This suggests that more research is needed to discern the benefits of integrated reports.