Social and Environmental Disclosure by Parastatals and Companies Listed on the Botswana Stock Exchange

Mbekomize, Christian John; Wally-Dima, Lillian

doi:10.5539/jms.v3n3p66

Cited by 12 publications

(13 citation statements)

References 24 publications

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“…Content analysis was used to measure the extent of CSR disclosure consistent with other related studies (Haque & Deegan 2010;Gao, 2011;Mbekomize & Wally-Dima, 2013). Content analysis is generally acknowledges as a method that is widely used in the accounting research, particularly in social accounting disclosure studies (Ebimobowei, 2011).…”

Section: Discussionmentioning

confidence: 99%

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Corporate Social Responsibility Reporting through the Lens of ISO 26000: A Case of Malawian Quoted Companies

Lipunga¹

2015

IBR

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The paper examines the status of corporate social responsibility (CSR) reporting in the annual reports of Malawian quoted companies through the lens of ISO 26000 -Guidance on social responsibility. The study used content analysis methodology. A CSR disclosure index was developed based on ISO 26000's seven core subjects of social responsibility to measure the level of CSR information disclosure in the annual reports for 2012 and 2013. The results indicate that all the sampled companies were making some CSR disclosures in their annual reports; however the disclosure levels are generally low. Out of the seven CSR themes, the companies scored highly only on organisational governance category and above average on community involvement and development and labour practices categories. On the other hand, they scored poorly on human rights, consumer issues, fair operating practices and environment categories. Furthermore, low individual company scores and the overall score suggest that much more effort is needed to enhance CSR reporting among Malawian quoted companies. The study seems to highlight that there is low awareness amongst the preparers of annual reports regarding all relevant categories that make up CSR. Thus the study recommends promotion of ISO 26000 among them in order to promote holistic approach to CSR that may lead to holistic CSR reporting.

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Section: Discussionmentioning

confidence: 99%

“…The study focused on the CSR disclosure in the annual reports of the listed companies consistent with other related studies (Popa et al, 2009;Haque & Deegan 2010;Mbekomize & Wally-Dima, 2013). In order to evaluate the current status of CSR reporting the study uses the more recent annual reports for the year 2012 and 2013.…”

Section: Data Collectionmentioning

confidence: 99%

Corporate Social Responsibility Reporting through the Lens of ISO 26000: A Case of Malawian Quoted Companies

Lipunga¹

2015

IBR

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“…This finding is confirmed by Elijido-Ten (2004) in Malaysian firms; Haque (2012) in Bangladesh, Joshi et al (2011) in India, Alawi and Rahman (2011) in Yemen, Zamir et al (2011) in Pakistan, Uwuigbe (2012) and Uwuigbe andJimoh (2012) in Nigeria, Binh (2012) in Vietnam, in Egypt, Mbekomize and Dima (2013) in Botswana.…”

Section: Introductionmentioning

confidence: 63%

Corporate Social Disclosure Practices in Kuwait

Al-Ajmi¹,

AL‐Mutairi²,

Alduwaila³

2015

IJEF

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The purpose of this research is set out to examine the firm social responsibility disclosure practices in Kuwait by analyzing 2012 annual reports of industrial and service firms listed on Kuwait Stock Exchange (KSE) to find out whether the level of social disclosure is influenced by firm-specific characteristics. The study showed that the majority of the firms somehow disclose social information and revealed that the level of firm social responsibility disclosure is influenced by firm size, profitability and the government ownership. The study also demonstrated that social responsibility disclosure has a significant positive association with both firm size and profitability and negative marginal association with government ownership. Moreover, the study confirmed that other variables such as leverage; liquidity, firm age and type of industry have no significant impact on the social responsibility disclosure on industrial and service firms listed on KSE. The study concluded that the time has come for firms listed on KSE to do serious activities towards developing socialresponsibility disclosure.

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“…The measurement in terms of sentences was justified in that: (1) sentences were counted with more accuracy than words; and (2) sentences were used to convey meaning whereas discerning the meaning of individual words in isolation was problematic (Hackston & Milne, 1996). The number of sentences is chosen as it is easily identified and allows for a more refined examination of reporting (Mbekomize & Wally-Dima, 2013).…”

Section: Content Analysismentioning

confidence: 99%

Corporate social responsibility reporting of international oil companies in Nigeria

Odera

James

Scott

et al. 2020

IJOES

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Purpose This study aims to identify factors influencing corporate social responsibility reporting (CSRR) practices of international oil companies (IOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both the quantity and quality of reporting. Design/methodology/approach The paper analyses annual reports through content analysis. CSRR extent and type are measured by the number of sentences. CSRR are further classified into three subcategories according to whether they are negative, neutral or positive reports and then their proportions compared through descriptive analysis. Findings For the extent and quality of CSRR, community was the most reported category. The majority of the total CSRR in the IOCs is positive with little evidence of negative news. None of the IOCs in the sample reported on the environment in their annual reports. Research limitations/implications The measurement of CSRR focuses only on annual reports, without consideration of other reporting media such as standalone reports and corporate websites. CSRR are assumed to be voluntary for the companies and they may choose not to report any information in annual reports, as there are no regulations or reporting guidelines in Nigeria to be followed. Practical implications The results reveal the absence of environmental reporting in the CSRR of IOCs in Nigeria suggests that they are less concerned with meeting local demands for accountability. The study recommends the need for regulatory intervention on the part of the Nigerian Government. Social implications The findings of study indicate that predominant existence of positive CSRR news among all the IOCs suggests there’s an attempt to encourage stakeholders and the public to believe that they are conscious of society and the environment. Originality/value The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in CSRR in IOCs. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of CSRR.

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Social and Environmental Disclosure by Parastatals and Companies Listed on the Botswana Stock Exchange

Cited by 12 publications

References 24 publications

Corporate Social Responsibility Reporting through the Lens of ISO 26000: A Case of Malawian Quoted Companies

Corporate Social Responsibility Reporting through the Lens of ISO 26000: A Case of Malawian Quoted Companies

Corporate Social Disclosure Practices in Kuwait

Corporate social responsibility reporting of international oil companies in Nigeria

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