Please use this identifier to cite or link to this item:
https://hdl.handle.net/10321/5248
DC Field | Value | Language |
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dc.contributor.author | Mgilane, Nolwando | en_US |
dc.contributor.author | Maama, Haruna | en_US |
dc.contributor.author | Marimuthu, Ferina | en_US |
dc.date.accessioned | 2024-04-11T14:14:25Z | - |
dc.date.available | 2024-04-11T14:14:25Z | - |
dc.date.issued | 2023-03 | - |
dc.identifier.citation | Mgilane, N.; Maama, H. and Marimuthu, F. 2023. A longitudinal analysis of environmental reporting practices of listed manufacturing firms in South Africa. Journal of Accounting and Finance in Emerging Economies. 9(1): 39-50. doi:10.26710/jafee.v9i1.2591 | en_US |
dc.identifier.issn | 2519-0318 | - |
dc.identifier.issn | 2518-8488 (Online) | - |
dc.identifier.uri | https://hdl.handle.net/10321/5248 | - |
dc.description.abstract | Purpose: Environmental reporting has become a buzzword in the corporate reporting ecosystem, prompting questions about how firms practise it. This study aims to assess the environmental reporting practices of manufacturing firms listed on the JSE in South Africa. Design/methodology/approach: The data collection involved using a content analysis method to extract environmental information from the annual reports of 50 manufacturing firms from 2016 to 2020. Descriptive analysis and Wilcoxon signed ranked test were used to present the trend results and significance level in the changes of environmental reporting over the years. Findings: The results demonstrated an increasing trend in environmental reporting amongst the firms. Notably, the firms disclosed more information about their social and environmental activities, with little reporting emphasis on environmental degradation. The evidence further showed a significant increase in environmental reporting practices over the years. These findings complement the arguments of the legitimacy disclosure theory, suggesting that a quality environmental disclosure portrays firms as environmentally accountable and responsible, resulting in a competitive advantage and winning the trust of the public. Implications/ Originality/value: The study solidifies the existing definitions of legitimacy and stakeholder theory. It also provides consolidated evidence on the movements and trends amongst the social and environmental practices from JSE-listed manufacturing firms' perspectives. | en_US |
dc.format.extent | 12 p | en_US |
dc.language.iso | en | en_US |
dc.publisher | CSRC Publishing, Center for Sustainability Research and Consultancy | en_US |
dc.relation.ispartof | Journal of Accounting and Finance in Emerging Economies; Vol. 9, Issue 1 | en_US |
dc.subject | Environmental reporting | en_US |
dc.subject | Social responsibility | en_US |
dc.subject | Reporting | en_US |
dc.subject | Legitimacy theory | en_US |
dc.subject | Stakeholder theory | en_US |
dc.subject | Content analysis | en_US |
dc.title | A longitudinal analysis of environmental reporting practices of listed manufacturing firms in South Africa | en_US |
dc.type | Article | en_US |
dc.date.updated | 2024-04-08T16:37:34Z | - |
dc.identifier.doi | 10.26710/jafee.v9i1.2591 | - |
item.grantfulltext | open | - |
item.cerifentitytype | Publications | - |
item.fulltext | With Fulltext | - |
item.languageiso639-1 | en | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.openairetype | Article | - |
Appears in Collections: | Research Publications (Accounting and Informatics) |
Files in This Item:
File | Description | Size | Format | |
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Mgilane_Maama_Marimuthu_2023.pdf | Article | 208.42 kB | Adobe PDF | View/Open |
JAFEE Copyright clearance.docx | Copyright clearance | 149.2 kB | Microsoft Word XML | View/Open |
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