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Corporate social and environmental reporting and the impact of internal environmental policy in South Africa

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  • Clyde Geoffrey Mitchell
  • Trevor Hill

Abstract

The paper investigates the development and use of corporate social and environmental reporting by businesses within a large municipality in South Africa. There is a strong call for improved CSR, and a greater degree of accountability and transparency by business. The survey was conducted through the use of interviews following a structured questionnaire with the Global Reporting Initiative used as an appropriate framework. This approach allowed us to determine the challenges businesses face in implementing a comprehensive CSR system in the South African context and why, other than companies which are part of a group, businesses are unable or unwilling to increase external reporting. We suggest that implementation of a comprehensive and externally controlled and certified standard, such as ISO 14001 would not only reduce environmental impacts, but facilitate increased CSR. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Clyde Geoffrey Mitchell & Trevor Hill, 2009. "Corporate social and environmental reporting and the impact of internal environmental policy in South Africa," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(1), pages 48-60, January.
    • Handle: RePEc:wly:corsem:v:16:y:2009:i:1:p:48-60
    DOI: 10.1002/csr.179
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    References listed on IDEAS

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    1. Mohammed Hossain & Masrur Reaz, 2007. "The determinants and characteristics of voluntary disclosure by Indian banking companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(5), pages 274-288, December.
    2. A. Sahay, 2004. "Environmental reporting by Indian corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 11(1), pages 12-22, March.
    3. Janet Haddock‐Fraser & Iain Fraser, 2008. "Assessing corporate environmental reporting motivations: differences between ‘close‐to‐market’ and ‘business‐to‐business’ companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(3), pages 140-155, May.
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