Disclosure of sustainability development goals in the integrated reports of JSE listed companies
- Authors: Katuruza, Tashinga Victoria
- Date: 2020
- Subjects: Johannesburg Stock Exchange , Financial statements , Sustainable development
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/478384 , uj:43233
- Description: Abstract: The United Nations Sustainable Development Goals (hereafter UN’s SDGs) for 2030 call on all to contribute to ensuring a sustainable environment for the benefit of current and future generations, while the United Nations Global Compact appeals to businesses to take the lead in ensuring the achievement of Agenda 2030 by 2030. This study focused on understanding how the 23 JSE-listed companies that were selected for investigation contributed to the UN’s SDGs based on the disclosures they included in their integrated reports. Of the 23 companies, which represented the mining, banking, mobile telecommunications and general retail industries, only seven disclosed how they contributed to the UN’s SDGs. The 2019 integrated reports were analysed, and the results indicated that the companies understood the goals of Agenda 2030, which guided their contributions to the UN’s SDGs. This study highlighted ways in which different industries can work together towards achieving the UN’s SDGs, and this is encouraged by Goal 17: Partnerships for the goals. The disclosures included the reports of the selected companies can be used to define best practice which will ensure comparability and consistency. This study also suggested other avenues that can be explored in this field. , M.Com. (International Accounting)
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- Authors: Katuruza, Tashinga Victoria
- Date: 2020
- Subjects: Johannesburg Stock Exchange , Financial statements , Sustainable development
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/478384 , uj:43233
- Description: Abstract: The United Nations Sustainable Development Goals (hereafter UN’s SDGs) for 2030 call on all to contribute to ensuring a sustainable environment for the benefit of current and future generations, while the United Nations Global Compact appeals to businesses to take the lead in ensuring the achievement of Agenda 2030 by 2030. This study focused on understanding how the 23 JSE-listed companies that were selected for investigation contributed to the UN’s SDGs based on the disclosures they included in their integrated reports. Of the 23 companies, which represented the mining, banking, mobile telecommunications and general retail industries, only seven disclosed how they contributed to the UN’s SDGs. The 2019 integrated reports were analysed, and the results indicated that the companies understood the goals of Agenda 2030, which guided their contributions to the UN’s SDGs. This study highlighted ways in which different industries can work together towards achieving the UN’s SDGs, and this is encouraged by Goal 17: Partnerships for the goals. The disclosures included the reports of the selected companies can be used to define best practice which will ensure comparability and consistency. This study also suggested other avenues that can be explored in this field. , M.Com. (International Accounting)
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The effects of financial liberalisation on the sustainable growth rate of dual listed companies on the JSE Limited
- Authors: Serithi, Legoabe Tumelo
- Date: 2014-06-10
- Subjects: Capital market , Economic development , Sustainable development , JSE Limited , Johannesburg Stock Exchange , Dual listed companies
- Type: Thesis
- Identifier: uj:11438 , http://hdl.handle.net/10210/11134
- Description: M.Com. (Financial Management) , In 1995, the South African government needed to address the widening poverty gap. The manner in which they would do so was through the process of financial market liberalisation of the JSE. The intention behind the process of financial liberalisation on the JSE was to increase the liquidity of the JSE. The significance of this study is that it would provide regulators of financial markets, policy makers and academics information on the effectiveness of the liberalisation of the JSE on dual listed companies’ ability to grow in a sustainable manner. Previous literature has found the risk sharing benefit associated with financial market liberalisation. With the increased number of participants in market would increase the chance of successful trades. Previous studies have found that there is a positive correlation with financial market liberalisation and market liquidity. Exchange controls have been put in place to prevent capital flight in sudden economic down turns. Certain studies have found that financial market liberalisation on has had minimal impact on the market capitalisation This study investigates the effects the financial liberalisation on the JSE had on dual listed companies’ sustainable growth rates. A purposive sampling technique was used in this study and a sample of 28 dual listed companies was selected. The approach to this study was an explanatory approach and the research paradigm was archival. The statistical tools which were utilised in the study were broken into two components, namely, the descriptive statistics and the inferential statistics. The data that were used in the study were secondary data collected from I-Net Bridge. The results of this study indicated that the financial liberalisation of the JSE did have an impact on the sustainable growth rates of dual listed companies on the JSE. Recommendations were made in this study for the dual listed companies to improve their net profit margins. The methods in which the dual listed companies are able to improve their net profit margins are by finding competitive sustainable advantages. It was further recommended that the Income Tax Act No. 58 of 1962 needs to be amended to create a conducive economic environment for the dual listed companies to grow sustainably. It was further recommended that the dual listed companies on the JSE invest in human capital in order to improve their sustainable growth rate.
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- Authors: Serithi, Legoabe Tumelo
- Date: 2014-06-10
- Subjects: Capital market , Economic development , Sustainable development , JSE Limited , Johannesburg Stock Exchange , Dual listed companies
- Type: Thesis
- Identifier: uj:11438 , http://hdl.handle.net/10210/11134
- Description: M.Com. (Financial Management) , In 1995, the South African government needed to address the widening poverty gap. The manner in which they would do so was through the process of financial market liberalisation of the JSE. The intention behind the process of financial liberalisation on the JSE was to increase the liquidity of the JSE. The significance of this study is that it would provide regulators of financial markets, policy makers and academics information on the effectiveness of the liberalisation of the JSE on dual listed companies’ ability to grow in a sustainable manner. Previous literature has found the risk sharing benefit associated with financial market liberalisation. With the increased number of participants in market would increase the chance of successful trades. Previous studies have found that there is a positive correlation with financial market liberalisation and market liquidity. Exchange controls have been put in place to prevent capital flight in sudden economic down turns. Certain studies have found that financial market liberalisation on has had minimal impact on the market capitalisation This study investigates the effects the financial liberalisation on the JSE had on dual listed companies’ sustainable growth rates. A purposive sampling technique was used in this study and a sample of 28 dual listed companies was selected. The approach to this study was an explanatory approach and the research paradigm was archival. The statistical tools which were utilised in the study were broken into two components, namely, the descriptive statistics and the inferential statistics. The data that were used in the study were secondary data collected from I-Net Bridge. The results of this study indicated that the financial liberalisation of the JSE did have an impact on the sustainable growth rates of dual listed companies on the JSE. Recommendations were made in this study for the dual listed companies to improve their net profit margins. The methods in which the dual listed companies are able to improve their net profit margins are by finding competitive sustainable advantages. It was further recommended that the Income Tax Act No. 58 of 1962 needs to be amended to create a conducive economic environment for the dual listed companies to grow sustainably. It was further recommended that the dual listed companies on the JSE invest in human capital in order to improve their sustainable growth rate.
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