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Environmental risk disclosure: an analysis of integrated reports of companies listed on the Johannesburg Stock Exchange

Author

Listed:
  • Lorren K. Haywood
  • Michelle Audouin
  • Nikki Funke
  • Karen Nortje
  • Phumza Ntshotsho
  • Maronel Steyn

Abstract

A content analysis was employed to extract the strategic and material environmental risks disclosed in integrated reports by top-listed companies on the Johannesburg Stock Exchange as of May 2020. Findings suggested that environmental risk disclosure was low for the year considered. The range of environmental risks listed as material and strategic, across the companies, was extremely limited, with climate risks being identified the most. The types of environmental risks disclosed by these JSE companies were found to be well aligned with the top global risks listed by the World Economic Forum in 2020. With continued and increasing global environmental degradation, together with pressure from company stakeholders, as well as recently introduced international and national guidance, it could be expected that environmental risk disclosure will improve among top-listed JSE companies. It is recommended that a review of the environmental risk landscape and disclosures of these companies is regularly undertaken.

Suggested Citation

  • Lorren K. Haywood & Michelle Audouin & Nikki Funke & Karen Nortje & Phumza Ntshotsho & Maronel Steyn, 2025. "Environmental risk disclosure: an analysis of integrated reports of companies listed on the Johannesburg Stock Exchange," International Journal of Business Continuity and Risk Management, Inderscience Enterprises Ltd, vol. 15(2), pages 95-114.
    • Handle: RePEc:ids:ijbcrm:v:15:y:2025:i:2:p:95-114
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