Language:

Sustainability reporting and assurance: An analysis of assurance practices in South Africa

Meditari accountancy research, 2019, Vol.19 (1/2), p.39 [Peer Reviewed Journal]

Copyright Emerald Group Publishing Limited 2011 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/10222521111178628

Full text available

Citations Cited by

Actions
1. Add to My Research
2. Remove from My Research
3. E-mail
4. Print
5. Permalink
6. Citation
7. EasyBib
8. EndNote
9. RefWorks
10. Delicious
11. Export RIS
12. Export BibTeX

Title:
Sustainability reporting and assurance: An analysis of assurance practices in South Africa
Author: Marx, Ben ; Vanessa van Dyk
Subjects: Annual reports ; Climate change ; Content analysis ; Corporate governance ; Credibility ; Environmental accounting ; Environmental protection ; Financial reporting ; Limited liability companies ; Public sector ; Social responsibility ; Society ; Stakeholders ; Stockholders ; Sustainability reporting ; Sustainable development
Is Part Of: Meditari accountancy research, 2019, Vol.19 (1/2), p.39
Description: Purpose - The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach - The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the sustainability reports of companies listed on the Johannesburg Securities Exchange Socially Responsible Investment Index for 2009. Findings - Although sustainability reporting and the independent assurance thereof are widely researched and advocated in the literature, only a limited number of companies obtained independent assurance on their sustainability reporting. Originality/value - The paper supports the recommendations of King III (effective from 1 March 2010) that companies should provide integrated reporting in terms of both their finances and sustainability, and that the sustainability reporting and disclosure should be independently assured.
Publisher: Pretoria: Emerald Group Publishing Limited
Language: Afrikaans;English
Identifier: ISSN: 2049-372X
EISSN: 2049-3738
DOI: 10.1108/10222521111178628
Source: ProQuest Central

Back to results list

Result 1 Next Go to Next page


INSPIRE LIBRARY - TON DUC THANG UNIVERSITY	(84-028) 37 755 057	Feedback
19 Nguyen Huu Tho St. Dist.7, HCM	thuvien@tdtu.edu.vn	Feedback

Sustainability reporting and assurance: An analysis of assurance practices in South Africa

Copyright Emerald Group Publishing Limited 2011 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/10222521111178628

Searching Remote Databases, Please Wait