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Evaluating the Adequacy of Water-Related Reporting and Disclosure by High-Impact users in South Africa

Author

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  • Marthinus Jacobus Botha

    (School of Business and Governance, North-West University, South Africa)

  • Sanlie. L. Middelberg

    (#x2020;School of Accounting Sciences, North-West University, South Africa)

Abstract

South Africa is facing a water crisis in terms of the scarcity and the quality of its water. Considering this water-constrained future, it is evident that companies in South Africa should pay attention to the pristine management and reporting of this scarce resource. The purpose of this paper is to evaluate the reporting and disclosure requirements of water of Socially Responsible Investment-indexed (SRI-indexed) JSE-listed companies. The disclosure requirements of integrated reporting, King III, the Global Reporting Initiative (GRI) and the Association of Chartered Certified Accountants (ACCA) provided the theoretical background. Content analysis was used as the research method to analyse the integrated reports of high-impact users. The findings of the study include that most of the companies illustrate commitment towards water stewardship by reporting on water-related aspects. A more comprehensive standardised set of guidelines to report on water per sector could add value to the reporting practices of companies.

Suggested Citation

  • Marthinus Jacobus Botha & Sanlie. L. Middelberg, 2016. "Evaluating the Adequacy of Water-Related Reporting and Disclosure by High-Impact users in South Africa," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 18(01), pages 1-20, March.
    • Handle: RePEc:wsi:jeapmx:v:18:y:2016:i:01:n:s1464333216500034
    DOI: 10.1142/S1464333216500034
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    References listed on IDEAS

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