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Paper #18

Thursday 6th August
11:30-13:00
Session 7 Room 2

Although this paper deals with corporate environmental disclosure in South Africa, it will be necessary to place this in the context of the broader corporate social reporting discourse. In so doing, it will become clear that although the question has been asked "what should environmental reporting be?", this has not been placed within the context of a particular country. In other words, how can environmental reporting assist the needs of a particular country at a particular point in time. The next section will explore the unique attributes and needs of South Africa at present and develop a framework for environmental reporting suitable in the South African context. Environmental reporting is found in South Africa, but it is done voluntarily. The extent of and the nature of current environmental reporting in South Africa is discussed with empirical evidence from the companies listed on the Johannesburg Stock Exchange (JSE) as a basis. This is placed into context by reference to a survey of what South African company stakeholders say they want as far as environmental reporting is concerned. The empirical data is interpreted. Finally, conclusions are drawn and implications discussed. Recommendations are made based on the needs of the country and its people together with the current types and levels of reporting. The purpose of the paper is, therefore, to establish the direction which environmental reporting should take in South Africa if it is to further the needs of the country; to establish the status quo of environmental reporting; and to recommend what changes (if any) are needed.

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