The extent and quality of sustainability-related reporting: evidence of integrated thinking in South Africa?

Dusan Ecim and Warren Maroun

Chapter 21 in Research Handbook on Sustainability Reporting, 2024, pp 384-399 from Edward Elgar Publishing

Abstract: Integrated thinking aims to promote sustainable value creation. This chapter uses an integrated thinking schematic, developed by prior academic research, to evaluate the extent and quality of sustainability-related reporting among South African listed companies. Findings show that entities are scoring well on integrated thinking principles because of the strong governance and reporting structures in place. Integrating performance management with sustainability-related targets has, however, been identified as a weakness. Possible determinants of integrated thinking are examined, including, for example, levels of financial and extra-financial risk, financial performance and the presence of a separate sustainability committee. Results suggest that more than impression management is at work but companies are at different stages of operationalising integrated thinking. Additional research will be required to reach more definitive conclusions on the drivers of integrated thinking, areas of best practice and the long-term impact of integrated thinking in financial and extra-financial terms.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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