Motivated by the increasing popularity and advocating for integrated reporting by companies on their operations,the aim of this paper is to determine the disclosure levels on land by mining houses in South Africa in t...Motivated by the increasing popularity and advocating for integrated reporting by companies on their operations,the aim of this paper is to determine the disclosure levels on land by mining houses in South Africa in their integrated reports.Developing countries,such as South Africa should ensure sustainability of their natural resources in their endeavour of growing their economies.The mining sector in South Africa is a huge contributor to the economy,but also has a significant impact on land conservation.The complexity of mining activities and impacts thereof make it challenging for organisations to disclose information on land.This paper is descriptive by design;it contains a literature review,followed by a content analysis of the mining houses integrated reports by using a checklist.The checklist was based on recommendations by the Global Reporting Initiative(GRI)guidelines as to what the content of the integrated report on land should be.Fourteen mining houses operating in South Africa and registered on the Johannesburg Stock Exchange(JSE)were identified and analysed for this study.The findings of the paper display low levels of overall disclosure on land by the South African mining companies.However,there were high levels of disclosure for EN11,EN12,and MM1 sector-specific supplement in the integrated reports.Low levels of disclosure by the mining companies were evident in MM2 the sector-specific recommendations as well as the physical and monetary information related to MM2.展开更多
文摘Motivated by the increasing popularity and advocating for integrated reporting by companies on their operations,the aim of this paper is to determine the disclosure levels on land by mining houses in South Africa in their integrated reports.Developing countries,such as South Africa should ensure sustainability of their natural resources in their endeavour of growing their economies.The mining sector in South Africa is a huge contributor to the economy,but also has a significant impact on land conservation.The complexity of mining activities and impacts thereof make it challenging for organisations to disclose information on land.This paper is descriptive by design;it contains a literature review,followed by a content analysis of the mining houses integrated reports by using a checklist.The checklist was based on recommendations by the Global Reporting Initiative(GRI)guidelines as to what the content of the integrated report on land should be.Fourteen mining houses operating in South Africa and registered on the Johannesburg Stock Exchange(JSE)were identified and analysed for this study.The findings of the paper display low levels of overall disclosure on land by the South African mining companies.However,there were high levels of disclosure for EN11,EN12,and MM1 sector-specific supplement in the integrated reports.Low levels of disclosure by the mining companies were evident in MM2 the sector-specific recommendations as well as the physical and monetary information related to MM2.
