SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES

Bendriba Kiyanga Kiyanga (), Christa Wingard () and Christo Cronje ()
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Bendriba Kiyanga 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)

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2016

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.

Keywords: Comparative analysis; Cross-country studies; Sustainability reporting; Environmental Disclosure; Corporate governance reporting; Contextual Disclosure; Voluntary Corporate Disclosure; Content analysis; CSR Reporting. (search for similar items in EconPapers)
JEL-codes: M10 M14 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (1)

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http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_2_2016.pdf Revised version, 2016 (application/pdf)

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