An analysis and assessment of integrated reporting disclosure : a millennials’ perspective
- Authors: Dama, Aziza
- Date: 2018
- Subjects: Corporation reports , Sustainable development reports , Social responsibility of business , Corporate governance , Employees - Reporting to , Disclosure of information , Disclosure in accounting
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/295793 , uj:32218
- Description: Abstract: The general public, and in particular, the millennial generation a new generation of stakeholders is becoming more aware of environmental and social issues and are demanding greater social responsibility from companies. Millennials are interested in sustainability, environmental and social responsibility and corporate governance issues and they expect companies ‘to improve society’. Although there has been a recent shift to better sustainability and integrated reporting, it appears that the current reporting practices of companies may not meet the expectations of the millennial generation, seeing that millennials still have negative perceptions about companies. While sustainability and integrated reporting have been studied widely, very little assessment has been made of whether companies are providing sufficient disclosure that is relevant to millennials. The objective of this research is to analyse disclosures of sustainability, environmental and social responsibility practices and goals and corporate governance practices and the manner in which these disclosures were presented in order to assess whether adequate disclosure, relevant to millennials’ expectations of companies, has been provided. A qualitative research strategy was followed. A systematic, empirical review was conducted by means of a content analysis using a basic checklist. The most recent financial years’ integrated reports of the companies in the sample were examined, as well as their websites and social media accounts. The results indicate that there are areas for improvement in all the disclosure categories examined and that companies’ use of their websites and social media is inadequate to cater for millennials’ information requirements. Only approximately one third of the companies studied are expected to attract millennials as investors, consumers, or potential employees (i.e. both shareholders and stakeholders) and therefore integrated reporting disclosure needs to be improved in order to make companies more appealing to them. This study offers a new perspective on current integrated reporting practices and provides guidance on integrated reporting and the preparation of integrated reports going forward. , M.Com. (International Accounting)
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- Authors: Dama, Aziza
- Date: 2018
- Subjects: Corporation reports , Sustainable development reports , Social responsibility of business , Corporate governance , Employees - Reporting to , Disclosure of information , Disclosure in accounting
- Language: English
- Type: Masters (Thesis)
- Identifier: http://hdl.handle.net/10210/295793 , uj:32218
- Description: Abstract: The general public, and in particular, the millennial generation a new generation of stakeholders is becoming more aware of environmental and social issues and are demanding greater social responsibility from companies. Millennials are interested in sustainability, environmental and social responsibility and corporate governance issues and they expect companies ‘to improve society’. Although there has been a recent shift to better sustainability and integrated reporting, it appears that the current reporting practices of companies may not meet the expectations of the millennial generation, seeing that millennials still have negative perceptions about companies. While sustainability and integrated reporting have been studied widely, very little assessment has been made of whether companies are providing sufficient disclosure that is relevant to millennials. The objective of this research is to analyse disclosures of sustainability, environmental and social responsibility practices and goals and corporate governance practices and the manner in which these disclosures were presented in order to assess whether adequate disclosure, relevant to millennials’ expectations of companies, has been provided. A qualitative research strategy was followed. A systematic, empirical review was conducted by means of a content analysis using a basic checklist. The most recent financial years’ integrated reports of the companies in the sample were examined, as well as their websites and social media accounts. The results indicate that there are areas for improvement in all the disclosure categories examined and that companies’ use of their websites and social media is inadequate to cater for millennials’ information requirements. Only approximately one third of the companies studied are expected to attract millennials as investors, consumers, or potential employees (i.e. both shareholders and stakeholders) and therefore integrated reporting disclosure needs to be improved in order to make companies more appealing to them. This study offers a new perspective on current integrated reporting practices and provides guidance on integrated reporting and the preparation of integrated reports going forward. , M.Com. (International Accounting)
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The disclosure of productivity information in the annual financial report
- Authors: Foyster, Johanna Wilhelmina
- Date: 2015-09-08
- Subjects: Disclosure in accounting , Disclosure of information , Financial statements , Performance standards , Industrial efficiency
- Type: Thesis
- Identifier: uj:14073 , http://hdl.handle.net/10210/14489
- Description: M.Com. , Please refer to full text to view abstract
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- Authors: Foyster, Johanna Wilhelmina
- Date: 2015-09-08
- Subjects: Disclosure in accounting , Disclosure of information , Financial statements , Performance standards , Industrial efficiency
- Type: Thesis
- Identifier: uj:14073 , http://hdl.handle.net/10210/14489
- Description: M.Com. , Please refer to full text to view abstract
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Helping abused women access a protection order: the role of religious, traditional and community leaders
- Authors: Rasool, S.
- Date: 2015
- Subjects: Abused women - Legal status, laws, etc. , Abused women - Services for , Disclosure of information
- Language: English
- Type: Article
- Identifier: http://ujcontent.uj.ac.za8080/10210/374316 , http://hdl.handle.net/10210/56297 , uj:16351 , Citation: Rasool, S. 2015. Helping abused women access a protection order: the role of religious, traditional and community leaders. Journal of Gender and Religion in Africa, 21(1),July:9-26. , ISSN:1025-5648
- Description: Abstract: Religious,2 traditional and community leaders (RTCL) have an important role to play in the social protection of women who disclose abuse. If abused women disclose abuse to RTCL, their actions on the one hand, could either prevent further abuse and femicide; as well as protect children exposed to domestic violence. Or on the other hand, if they do not respond appropriately at critical moments of disclosure, they allow abuse to continue by not assisting survivors. This article aims to assist RTCLs, and other potential systems of support, utilize the legislation to assist survivors of domestic violence. The landmark Domestic Violence Act (116 of 1998) is the result of extensive advocacy and lobbying by women’s groups to locate gender based violence firmly in the public domain. It provides one very important avenue that can be utilized by RTCLs to help abused women access their human rights, by employing the law. This article provides an outline of process and the details of the legal remedy available to survivors of abuse provided by the DVA. It is however important to remember, that whilst it is imperative for RTCLs to understand how to assist survivors utilizing the DVA to obtain protection this must be accompanied by a package of other services, since it is not effective as a standalone instrument.
- Full Text:
- Authors: Rasool, S.
- Date: 2015
- Subjects: Abused women - Legal status, laws, etc. , Abused women - Services for , Disclosure of information
- Language: English
- Type: Article
- Identifier: http://ujcontent.uj.ac.za8080/10210/374316 , http://hdl.handle.net/10210/56297 , uj:16351 , Citation: Rasool, S. 2015. Helping abused women access a protection order: the role of religious, traditional and community leaders. Journal of Gender and Religion in Africa, 21(1),July:9-26. , ISSN:1025-5648
- Description: Abstract: Religious,2 traditional and community leaders (RTCL) have an important role to play in the social protection of women who disclose abuse. If abused women disclose abuse to RTCL, their actions on the one hand, could either prevent further abuse and femicide; as well as protect children exposed to domestic violence. Or on the other hand, if they do not respond appropriately at critical moments of disclosure, they allow abuse to continue by not assisting survivors. This article aims to assist RTCLs, and other potential systems of support, utilize the legislation to assist survivors of domestic violence. The landmark Domestic Violence Act (116 of 1998) is the result of extensive advocacy and lobbying by women’s groups to locate gender based violence firmly in the public domain. It provides one very important avenue that can be utilized by RTCLs to help abused women access their human rights, by employing the law. This article provides an outline of process and the details of the legal remedy available to survivors of abuse provided by the DVA. It is however important to remember, that whilst it is imperative for RTCLs to understand how to assist survivors utilizing the DVA to obtain protection this must be accompanied by a package of other services, since it is not effective as a standalone instrument.
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Voorbereiding vir verhoor ter verwesenliking van die waarborg van 'n billike siviele verhoor
- Van Heerden, Cornelia Maritha
- Authors: Van Heerden, Cornelia Maritha
- Date: 2009-01-08T13:02:10Z
- Subjects: Law reform , Disclosure of information , Evidence (Law) , Depositions , Civil procedure , Pre-trial procedure
- Type: Thesis
- Identifier: uj:14747 , http://hdl.handle.net/10210/1828
- Description: LL.D. , The Constitution of the Republic of South Africa 108 of 1996 provides in Section 34 that everyone has the right to have any dispute that can be resolved by the application of law decided in a fair public hearing before court, or where appropriate, another independent and impartial tribunal or forum. A fair civil trial that includes a fair judgment can only be achieved if the parties to the action receive fair treatment throughout all the stages of the proceedings. Obviously the concept "trial" cannot be given a narrow interpretation. There can hardly be mention of a "fair trial" if the processes that precede the trial since commencement of the litigation cannot also be construed as fair. In providing the procedures whereby a fair civil trial is facilitated, apart from providing effective mechanisms for the enforcement of substantive rights and obligations, the interrelated concepts of time, effectiveness and costs are pivotal. In an attempt to secure a fair civil trial, the preparation for trial stage plays a very important role. It is, however, a reality of the South African litigation milieu that hundreds of cases are postponed on a daily basis as a result of problems that are related to specific pretrial procedures. The indications that the pre-trial procedures per se need to be revised and where necessary, be reformed, are consequently rife. There is also no comprehensive procedural structure in place in South African law in terms of which the parties can co-operate in order to effectively facilitate pre-trial preparation. An aspect of the pre-trial procedure that often leads to delay and unnecessary escalation of costs is the excessive amount of party control (or lack thereof) during the preparation for trial stage. Pivotal to reform of the pre-trial procedures is thus the question whether it serves any purpose to leave this stage to the "mercy of the parties". It can hardly be argued that retaining the element of surprise as part of a strict adversary litigation character yields any real advantage. Legal reform is not a process that can be undertaken in vacuo and any attempts at reform in the preparation for trial stage must consequently bear the following considerations in mind: costs, delay, the degree of complexity of procedures, formulation, time limits and sanctions, the impact of the principle of fairness, the impact of party control and circumstances peculiar to a particular legal system. It is furthermore important that such reform should be undertaken in accordance with an expressly declared ethos. Where there is no clear congruence between the reform ethos and the needs of a specific legal system it will inevitably lead to reform which, although it may be new, might not necessarily address and improve existing problems. Legal reform, even if it is of limited scope, should always be a logical, purposive process. In this respect comparative study of Anglo- American systems are invaluable. It is of great importance that individual pre-rial procedures should be reformed in order to facilitate cost and time effective preparation for trial. Various problems exist in respect of discovery and attention should urgently be given to the lack of uniformity between the High Courts and the Magistrates Court, the non-compulsory nature of the procedure, the effectiveness of time limits and sanctions, the wording of the rule and the question whether the concept "document" should be elaborated upon. Provision should also be made in the South African Law of Civil Procedure for exchange of witness statements prior to trial. Exchange of expert evidence ought also to be reformed in order to address the problematic time aspect, the obligation to give notice, the contents of the summary, the discussion between experts and the lack of sanctions prior to the trial date. Reform of the pretrial conference should also be undertaken in order to emphasize its legitimate place as a stocktaking procedure prior to trial. It is furthermore necessary to address the problems regarding the pre-trial conference that relate to the lack of uniformity in the High Court and Magistrate's Court, the attitude of the legal profession, the stage at which the conference must be held, the question regarding who should preside at the conference and the lack of effective sanctions. Reform of the individual pre-trial procedures, whether piecemeal or as a comprehensive once-off reform, is, however, per se not sufficient to ensure a level of trial preparation that will eventually lead to a fair civil trial. The individual pre-trial procedures are separate though interrelated links that can only fulfill their purpose if the greater more holistic approach to civil procedure gives structured recognition to orderly, time and cost effective litigation. It is, therefore, essential that the individual pre-trial procedures should function within the framework of a case management system that can play a significant role in achieving the ideal of a constitutionally fair civil trial in that it establishes a coordinated and procedurally fair preparation for trial stage. The eventual success of such reform will, apart form the provision of effective individual pre-trial procedures and an effective case management model, also depend on the materialization of a sufficient budget to create an infrastructure of computers and trained personnel as well as a mentality shift on the part of lawyers in order to discard their old adversary cloak in exchange for more effective transparant litigation and eventually, a fair civil trial.
- Full Text:
- Authors: Van Heerden, Cornelia Maritha
- Date: 2009-01-08T13:02:10Z
- Subjects: Law reform , Disclosure of information , Evidence (Law) , Depositions , Civil procedure , Pre-trial procedure
- Type: Thesis
- Identifier: uj:14747 , http://hdl.handle.net/10210/1828
- Description: LL.D. , The Constitution of the Republic of South Africa 108 of 1996 provides in Section 34 that everyone has the right to have any dispute that can be resolved by the application of law decided in a fair public hearing before court, or where appropriate, another independent and impartial tribunal or forum. A fair civil trial that includes a fair judgment can only be achieved if the parties to the action receive fair treatment throughout all the stages of the proceedings. Obviously the concept "trial" cannot be given a narrow interpretation. There can hardly be mention of a "fair trial" if the processes that precede the trial since commencement of the litigation cannot also be construed as fair. In providing the procedures whereby a fair civil trial is facilitated, apart from providing effective mechanisms for the enforcement of substantive rights and obligations, the interrelated concepts of time, effectiveness and costs are pivotal. In an attempt to secure a fair civil trial, the preparation for trial stage plays a very important role. It is, however, a reality of the South African litigation milieu that hundreds of cases are postponed on a daily basis as a result of problems that are related to specific pretrial procedures. The indications that the pre-trial procedures per se need to be revised and where necessary, be reformed, are consequently rife. There is also no comprehensive procedural structure in place in South African law in terms of which the parties can co-operate in order to effectively facilitate pre-trial preparation. An aspect of the pre-trial procedure that often leads to delay and unnecessary escalation of costs is the excessive amount of party control (or lack thereof) during the preparation for trial stage. Pivotal to reform of the pre-trial procedures is thus the question whether it serves any purpose to leave this stage to the "mercy of the parties". It can hardly be argued that retaining the element of surprise as part of a strict adversary litigation character yields any real advantage. Legal reform is not a process that can be undertaken in vacuo and any attempts at reform in the preparation for trial stage must consequently bear the following considerations in mind: costs, delay, the degree of complexity of procedures, formulation, time limits and sanctions, the impact of the principle of fairness, the impact of party control and circumstances peculiar to a particular legal system. It is furthermore important that such reform should be undertaken in accordance with an expressly declared ethos. Where there is no clear congruence between the reform ethos and the needs of a specific legal system it will inevitably lead to reform which, although it may be new, might not necessarily address and improve existing problems. Legal reform, even if it is of limited scope, should always be a logical, purposive process. In this respect comparative study of Anglo- American systems are invaluable. It is of great importance that individual pre-rial procedures should be reformed in order to facilitate cost and time effective preparation for trial. Various problems exist in respect of discovery and attention should urgently be given to the lack of uniformity between the High Courts and the Magistrates Court, the non-compulsory nature of the procedure, the effectiveness of time limits and sanctions, the wording of the rule and the question whether the concept "document" should be elaborated upon. Provision should also be made in the South African Law of Civil Procedure for exchange of witness statements prior to trial. Exchange of expert evidence ought also to be reformed in order to address the problematic time aspect, the obligation to give notice, the contents of the summary, the discussion between experts and the lack of sanctions prior to the trial date. Reform of the pretrial conference should also be undertaken in order to emphasize its legitimate place as a stocktaking procedure prior to trial. It is furthermore necessary to address the problems regarding the pre-trial conference that relate to the lack of uniformity in the High Court and Magistrate's Court, the attitude of the legal profession, the stage at which the conference must be held, the question regarding who should preside at the conference and the lack of effective sanctions. Reform of the individual pre-trial procedures, whether piecemeal or as a comprehensive once-off reform, is, however, per se not sufficient to ensure a level of trial preparation that will eventually lead to a fair civil trial. The individual pre-trial procedures are separate though interrelated links that can only fulfill their purpose if the greater more holistic approach to civil procedure gives structured recognition to orderly, time and cost effective litigation. It is, therefore, essential that the individual pre-trial procedures should function within the framework of a case management system that can play a significant role in achieving the ideal of a constitutionally fair civil trial in that it establishes a coordinated and procedurally fair preparation for trial stage. The eventual success of such reform will, apart form the provision of effective individual pre-trial procedures and an effective case management model, also depend on the materialization of a sufficient budget to create an infrastructure of computers and trained personnel as well as a mentality shift on the part of lawyers in order to discard their old adversary cloak in exchange for more effective transparant litigation and eventually, a fair civil trial.
- Full Text:
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