Risk management practices in the top 20 South Africa’s listed companies: An annual/ integrated report disclosure analysis

Moloi, Tankiso

doi:10.22495/cocv12i4csp12

Cited by 7 publications

(23 citation statements)

References 9 publications

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“…Subsequent studies (Shuro 2014;Moloi 2014;PWC 2013PWC -2017Joubert 2014;Ungerer 2013) are shown in Table 2 as post-King III. The highest and lowest numbers of elements reported suggest that great variation exists between the companies' environmental disclosures.…”

Section: Resultsmentioning

confidence: 99%

“…Only the overall results are shown in the section that follows. To determine any trends after the release of King III, the results of more recent studies (Shuro 2014;Moloi 2014;PWC 2013PWC -2017Joubert 2014;Ungerer 2013) are included in Table 2.…”

Section: Methodsmentioning

confidence: 99%

“…This was attributed to larger companies having greater visibility. Sturdy and Cronjé (2017) focused on six platinum mining companies and found varied and poor levels of disclosure relating to mine closure obligations Studies which provide results relevant to this current study are the annual mining reports by PricewaterhouseCoopers (PWC) (2013 -2017) which analyses various trends relating to South African mining companies; Ungerer (2013) who undertook a comparative analysis of mining companies' strategy disclosure reporting trends in 2010; Moloi (2014) who analysed fourteen mining companies' disclosures on risk management practices; Joubert (2014) who examined the integrated reporting practices of 43 mining companies with year ends 2012/2013; Carels et al (2013) who explored the integrated annual reporting trends in mining companies from 2008-2012Shuro (2014) who compared the top ten mining and manufacturing companies by market capitalization on the JSE using the JSE SRI index; Raemaekers, Maroun and Padia (2016) who examined the risk disclosures of selected South African companies (which were not only mining companies) post-King III and a study published by Integrated Reporting and Assurance Services (IRAS) which reviewed sustainability reporting in South Africa as per the GRI guidelines (IRAS 2012).…”

Section: South African Studiesmentioning

confidence: 99%

“…Moloi (2014) does not attempt to get one quantitative score to represent the companies' compliance with risk management disclosures. However, out of 26 disclosure items, fifteen items were fully disclosed, and only two items were not disclosed at all by 13 companies.…”

Section: Risk Management Disclosurementioning

confidence: 99%

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Non - Financial Disclosures in the South African Mining Industry

Stainbank

Adagish

2017

Alternation

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The purpose of this article is to analyse the nature and extent of non-financial disclosures in South African mining companies' annual reports both pre-and post-King III to explore the impact that King III may have had on such disclosures. The research methodology adopted was a content analysis of annual reports prior to the issue of King III and then, in order to provide a second benchmarking period, more recent studies of mining companies' annual reports after the issue of King III were accessed. These studies also used content analysis allowing for some degree of comparability. The study found that overall, the non-financial disclosures for all mining companies showed an increasing trend for the years leading up to the issue of King III. After the release of King III, the study found that although the extent of disclosures increased further, pointing to King III being the impetus for such an increase, there was still room for improvement in corporate governance disclosures especially with regards to forward looking disclosures and board of directors' disclosures.

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Section: Resultsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: South African Studiesmentioning

confidence: 99%

Section: Risk Management Disclosurementioning

confidence: 99%

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Non - Financial Disclosures in the South African Mining Industry

Stainbank

Adagish

2017

Alternation

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“…Researchers such as Erdener and Dunn (1990), Jauch, Osborn and Martin (1980), Mangena (2004), Barac and Moloi (2009), Barac, Marx and Moloi (2011), Moloi (2014 have all supported the use of content analysis method in extracting information by a way of coding and they all agree that content analysis has been growing in the course of the past decades and has now become an accepted research methodology in the social and business studies. For Holsti (1969) and Weber (1990) there are validity and reliability concerns on the manner in which content analysis method is used.…”

Section: Discussion Of Risk Management In South Africa's Public Servicementioning

confidence: 99%

Key Mechanisms of Risk Management in South Africa’s National Government Departments: The Public Sector Risk Management Framework and the King III Benchmark

Moloi

2016

CEPAR

Self Cite

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Government provides essential services to the population and therefore, uncertainties that could hinder government's objectives should be identified, mitigated/controlled and monitored. Using the content analysis for data extraction in the annual reports of national government departments (NGDs), this paper explored risk management practices in South Africa's public service, with national government departments as a case in point. The findings are that in general, there are poor risk management practices in the NGDs as the majority of the observed categories were not disclosed in the NGDs annual reports. Since risk deals with the uncertainties on the objectives, it is concerning that NGDs have poor risk management practices, particularly because they are enablers (implementers) of government overarching strategy. As enablers of government strategy, it is recommended that NGDs view risk management as a process that enables them to identify threats which could hinder the attainment of their objectives, whilst also leveraging opportunities that may arise. It is further recommended that the risk process is viewed as a scenario or option analysis exercise that allows NGDs to properly plan, understand the intended outcomes and prepare responses to deal with any uncertainties. A summarised and harmonized risk governance requirement used for the purpose of exploring risk management disclosures has been suggested by this study and it could be used as a reference point of risk disclosure improvement by NGDs.

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Integrated reporting: boon or bane? A review of empirical research on its determinants and implications

Kannenberg

Schreck

2018

J Bus Econ

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Risk management practices in the top 20 South Africa’s listed companies: An annual/ integrated report disclosure analysis

Cited by 7 publications

References 9 publications

Non - Financial Disclosures in the South African Mining Industry

Non - Financial Disclosures in the South African Mining Industry

Key Mechanisms of Risk Management in South Africa’s National Government Departments: The Public Sector Risk Management Framework and the King III Benchmark

Integrated reporting: boon or bane? A review of empirical research on its determinants and implications

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