An exploratory analysis of stakeholders’ expectations and perceptions of corporate social and environmental reporting in South Africa

C G Mitchell and T R Hill

South African Journal of Accounting Research, 2010, vol. 24, issue 1, 49-78

Abstract: This paper presents the results of a study that surveyed South African stakeholders of corporate social and environmental reporting to assess their perceptions of what businesses should be reporting, and how effectively they perceive it is being reported. Evidence was gathered from questionnaires completed by respondents of samples from key stakeholder groups, and from interviews of representatives of other stakeholders groups.The study found that areas traditionally associated with CSR reporting such as impacts on the environment, employees, consumers and the broader public, were considered to be inadequately reported. The study also found that many areas of traditional financial and corporate governance were also perceived to be less than adequately reported. The paper concluded that this represents evidence for a need for improved corporate reporting. Stakeholders believed that there is insufficient pressure on companies to present CSR disclosure.The study also showed that stakeholders believed that CSR should be included with the annual report, should be prepared to the same standards as financial reported, and should be externally verified or audited.

Date: 2010
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DOI: 10.1080/10291954.2010.11435147

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