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dc.contributor.authorBotha, Martin
dc.contributor.authorMiddelberg, Sanlie L.
dc.date.accessioned2017-03-03T12:51:29Z
dc.date.available2017-03-03T12:51:29Z
dc.date.issued2015
dc.identifier.citationBotha, M. & Middelberg, S.L. 2015. Analyzing the water resources management disclosures of South African SRI-indexed companies. Environmental Economics, 6(2):83–90. [http://businessperspectives.org/component/option,com_journals/task,list/type,3/Itemid,74/]en_US
dc.identifier.issn1998–6041
dc.identifier.urihttp://hdl.handle.net/10394/20675
dc.identifier.urihttp://businessperspectives.org/component/option,com_journals/task,list/type,3/Itemid,74/
dc.description.abstractWater has been identified as the biggest economic and societal global risk for the next decade by the World Economic Forum’s 2015 global risk report. This risk is also pronounced in South Africa with the country facing a water crisis in terms of the scarcity and the quality of water. This necessitates an increase in the efficiency of water management and water consumption by, inter alia, companies. The disclosure of key performance indicators (KPIs) is one of the most effective means for South African companies to communicate their sustainability performance and their impacts on natural capital such as water. The purpose of this paper is to analyze the required KPIs for the reporting and management of water in SRI-indexed JSElisted companies, based on the GRI guidelines. Content analysis as research method was employed to analyze the integrated and sustainability reports of a selected group of SRI-indexed JSE-listed companies. It was found that the KPIs published by such companies lacked comparability and consistency in their disclosure. The recommendations include that companies should make use of an efficiency indicator measuring input in terms of output.en_US
dc.language.isoenen_US
dc.publisherBusiness Perspectives Publishing Companyen_US
dc.subjectWateren_US
dc.subjectintegrated reportingen_US
dc.subjectwater resource managementen_US
dc.subjectsustainability reportingen_US
dc.subjectsustainable disclosureen_US
dc.subjectkey performance indicatorsen_US
dc.titleAnalyzing the water resources management disclosures of South African SRI-indexed companiesen_US
dc.typeArticleen_US
dc.contributor.researchID10209018 - Botha, Martin
dc.contributor.researchID10779221 - Middelberg, Susanna Levina


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