dc.contributor.advisor | Botha, M.J. | en_US |
dc.contributor.author | Maasdorp, I.S. | en_US |
dc.date.accessioned | 2021-03-29T06:30:05Z | |
dc.date.available | 2021-03-29T06:30:05Z | |
dc.date.issued | 2019 | en_US |
dc.identifier.uri | https://orcid.org/0000-0002-7324-1345 | en_US |
dc.identifier.uri | http://hdl.handle.net/10394/36924 | |
dc.description | MBA, North-West University, Potchefstroom Campus | |
dc.description.abstract | The study analyses the extent of corporate social reporting in the South African
mining industry through quantitative content analysis of the annual integrated
reports. The mining sector sustainability in South Africa is important to stakeholders
and communities the mines operate in. Sustainable reporting helps with building
confidence among investors, sending a clear message that the mines are serious
about the environment, climate change and the communities they are doing business
in. The Global Reporting Initiatives (GRI) G4 enhance standards and guidelines and
were introduced in South Africa in 2015. All mines listed on the JSE reported their
audited integrated results on sustainable reporting in 2016 based on the GRI G4
enhanced guidelines. The study explores the extent of energy reporting of ten of the
South African mines in South Africa. Mining in South Africa uses 26% of the total
energy generated by Eskom. Non-financial reporting, in the form of the new GRI G4
standards and guidelines, forms the primary objective of this research on energy
reporting. Compliance with the globally accepted GRI G4 sustainability framework
was analysed and evaluated. The study found that the overall compliance for the five
elements is 74% for energy disclosures for all the mines studied. GRI G4 E3 D are
the lowest element reported on with a score of 20%. The mines in South Africa do
not generate energy to sell. In future, the mines will have to produce or seek
alternative energy sources to be sustainable such as solar power or hydro-electric
power generation. The compliance for the mines is based on 15 different regulatory
frameworks. The mines should find a common international regulatory framework to
report on as best practice as thus reporting mechanism is not sustainable in the
future. | |
dc.language.iso | en | en_US |
dc.publisher | North-West University (South Africa) | en_US |
dc.subject | Global Reporting Initiative (GRI) | |
dc.subject | Corporate Social Reporting (CSR) | |
dc.subject | Mining industries | |
dc.subject | energy | |
dc.title | An analysis of energy disclosures in the mining sector | en_US |
dc.type | Thesis | en_US |
dc.description.thesistype | Masters | en_US |
dc.contributor.researchID | 13077376 - Botha, Marthinus Jacobus (Supervisor) | en_US |