Articlebronze2008

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

111 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Corporate Social Responsibility and Sustainability

Abstract

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.

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References

2004Case Study Research 2023BUSINESS RESEARCH METHODS (PHƯƠNG PHÁP NGHIÊN CỨU TRONG KINH DOANH)1996Accounting and accountability : changes and challenges in corporate social and environmental reporting 1983Multisite Qualitative Policy Research: Optimizing Description and Generalizability 1995Accounting and Accountability 1987Corporate social reporting : accounting and accountability 2001Accounting for the Environment 2007The determinants and characteristics of voluntary disclosure by Indian banking companies

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