Environmental sustainability disclosures in annual reports of mining companies listed on the Australian Stock Exchange (ASX)

Miklošík, Andrej; Evans, Nina

doi:10.1016/j.heliyon.2021.e07505

Cited by 23 publications

(6 citation statements)

References 71 publications

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“…This lack is a gap which researchers should focus on. The current study explored the extent of COVID-19 disclosure by the six banks basing on the García-Sánchez et al ( 2020) framework that has not yet been contrasted by any researchers to date, and also using the methodology of counting mentions based on a study by Miklosik and Evans (2021).…”

Section: Discussionmentioning

confidence: 99%

“…The current study employed a technique of counting and recording the number of mentions for each content or capital category to determine the extent of disclosure and the most disclosed content/capital. The technique of counting mentions was also employed by Miklosik and Evans (2021) in a study where they explored how some mining companies that were listed on the Australian Stock Exchange (ASX) incorporated topics that are related to the environment and its protection in their integrated reports. Correlation analysis was also conducted to determine whether the extent of disclosure had a linear relationship with the bank's size, checking if the extent of COVID-19 pandemic disclosure increased with the increase in bank size.…”

Section: Research and Methodologymentioning

confidence: 99%

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The COVID-19 pandemic disclosure

Denhere

2022

IJRBS

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This research aims to explore the extent of COVID-19 reporting by the banking sector in a developing economy after the 2020 experience in the absence of known pandemic standards. The subject of this research is the 2021 top six banks from South Africa, a country classified as a developing economy. An unobtrusive research method was employed. Data were collected from the banks’ integrated reports for 2020/2021 depending on the banks’ financial year period. Document analysis was done and a technique of counting and recording the number of mentions for each COVID-19 content or capital category was employed. Findings indicated that Standard Bank, which was ranked top of the six, took the lead in the extent of COVID-19 reporting based on a recently suggested reporting framework that has not yet been contrasted by the rest of the researchers. A correlation analysis showed a significant positive relationship between the bank size and the extent of COVID-19 disclosure by the sampled banks. The study indicated that the top South African banks significantly reported on the COVID-19 pandemic despite the absence of guiding reporting standards. However, there is a need for another study to develop an index that will show different levels of disclosure extent.

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Section: Discussionmentioning

confidence: 99%

Section: Research and Methodologymentioning

confidence: 99%

The COVID-19 pandemic disclosure

Denhere

2022

IJRBS

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“…To establish reasons hindering manufacturing SMEs in Gauteng from adopting EMA, 34 interviews involving SME owners and managers were undertaken. Interviews provide the opportunity to gather rich descriptive evidence as they make available a good platform to promote follow-up questions (Miklosik & Evans, 2021;Le & Nguyen, 2018). EMA is still little known and at an infancy stage in South Africa (Nyide, 2019).…”

Section: Methodsmentioning

confidence: 99%

Barriers to Implementation of Environmental Management Accounting in South African Small and Medium Enterprises for Sustainable Performance

Nyahuna,

Doorasamy,

Baldavoo

2023

IJSEI

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The key aim of the study is to establish barriers to environmental management accounting (EMA) adoption by manufacturing small and medium enterprises (EMA) in Gauteng province, South Africa from an institutional theory standpoint. To attain the aim of the study 34 in-depth interviews were undertaken with manufacturing SME owners and managers on 34 SMEs. Thematic analysis was adopted to analyze interview transcripts and revealed that lack of government support, financial barriers, lack of incentives to adopt EMA, and absence of guidance to adopt EMA are acting as barriers of SMEs in South Africa from adopting EMA. As a result, the study proposes various incentives such as tax concessions and discounts on eco-materials to encourage SME EMA adoption. Also, the government should take center-stage in making available green training and amplifying awareness of environmental management within SMEs in South Africa. Overall, the study would help regulators and policymakers to align regulations and green strategies with factors that hinder EMA adoption in a ploy to overcome them.

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“…The industry in which organisations operate could also have an effect on non-financial reporting, as organisations tend to report on CSR in accordance with stakeholder expectations, which are noticeably different across economic sectors (Sweeney & Coughlan 2008). Industries with potentially negative effects on the environment (Solikhah 2016) or industries that are subject to more regulatory or reporting requirements (Miklosik & Evans 2021) tend to disclose more CSR information. In the agricultural sector, society's reliance on it for food security necessitates the disclosure of CSR information (Mazur-Wierzbicka 2015).…”

Section: The Non-financial Reporting Practices Of Co-operativesmentioning

confidence: 99%

The non-financial reporting practices of co-operative managed enterprises in South Africa

Fouché,

Uys

2023

Acta Commercii

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Orientation: This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements.Research purpose: The purpose of the study is to obtain a deeper understanding of the non-financial reporting practices followed by co-operatives in South Africa, from the perspective of stakeholders.Motivation for the study: The benefits of co-operative enterprises can only be fully realised if the non-financial reporting is effective in describing whether the values and principles unique to this type of enterprise have been met. Although the non-financial reporting practices of co-operatives have been the subjects of many international studies, limited research has been performed from a South African perspective.Research design, approach and method: A case study approach was employed in which semi-structured interviews were conducted. Three co-operatives were selected as the case studies, and interviews were held with stakeholders, including management, employees and suppliers. A thematic analysis was performed by means of ATLAS.ti, where a codebook was developed and used to analyse interview data and to develop a findings framework. The findings were documented with reference to the framework.Practical/managerial implications: The research demonstrates that the relevance, reliability, quality and completeness of non-financial information are influenced by the co-operative’s age, size, industry, level of stakeholder participation and the reporting guidance by the co-operative preferred.Contribution/value add: This study illustrates how improving the quality of non-financial reporting of co-operatives in South Africa could enhance the achievement of their goals.

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Environmental sustainability disclosures in annual reports of mining companies listed on the Australian Stock Exchange (ASX)

Cited by 23 publications

References 71 publications

The COVID-19 pandemic disclosure

The COVID-19 pandemic disclosure

Barriers to Implementation of Environmental Management Accounting in South African Small and Medium Enterprises for Sustainable Performance

The non-financial reporting practices of co-operative managed enterprises in South Africa

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