The awareness level of different stakeholder groups and their willingness to support corporate environmental reporting in South Africa
Author(s)De Villiers, Charl Johannes
Contributor(s)University of Pretoria. Faculty of Economic and Management Sciences. Dept. of Accounting
Vorster, Q. (Quintus)
Stakeholder groups and environmental disclosure
658.408 DE VILLIERS
Social responsibility of business -- Accounting
ZAPR 658.408 DE VILLIERS
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AbstractThe aim of the study was to assess the awareness level of individuals belonging to various corporate stakeholder groups regarding the implications of environmental issues for corporations. Furthermore, the aim was to establish the willingness of these individuals to support more comprehensive corporate environmental reporting. Based on the study, recommendations for action by the accounting profession and government were made. Recommendations regarding minimum requirements for environmental reporting were also made. The research consisted of a literature review and an empirical study. The literature study concentrates on reasons for and against environmental reporting as well as on establishing the types of environmental reporting suggested or found in practice. The survey covered the preparers of annual financial statements, their auditors and their users. It was found that all three groups were not very familiar with environmental implications, but that they would all welcome more environmental reporting. Users were in many cases more positive about environmental disclosures than the other two groups. Their views are regarded as important because of their information rights based on the accountability of corporate management. The conclusion was drawn that environmental reporting should be made compulsory. If this is not done, it will remain partial and not much more than a public relations exercise. Minimum requirements for legislation or rules to make environmental reporting compulsory are recommended.
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Thesis (DCom. (Accounting))--University of Pretoria, 1996.
345 p. : ill.
Copyright/LicenseUniversity of Pretoria
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