文章基本信息

标题：The Impact Of Carbon Tax On Financial And Sustainability Reporting In South Africa: The Case Of Motor Vehicle Manufactures
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作者：Suren Pillay ; Pieter Buys
期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2014
卷号：13
期号：4
页码：823-832
语种：English
出版社：The Clute Institute for Academic Research
摘要：Sustainability reporting in South Africa has emerged strongly in the last decade with evidence suggesting that corporate social responsibility assurance prevalence is growing among the top 100 publicly-listed companies. Multinational motor vehicle manufacturers will have to comply with all sustainable reporting requirements that incorporate South African motor vehicle subsidiary company results. Carbon excise tax was implemented on all passenger motor vehicles on 1 September, 2010 in South Africa. From an accounting perspective, the adequacy of carbon tax recognition and disclosures has not been assessed in South Africa. This paper examines the adequacy of carbon tax accounting disclosures by local motor vehicle manufacturers that are subject to such a tax as well as the compliance level of the related multinational motor vehicle holding companies in terms of sustainable reporting.
关键词：Accounting;Carbon Taxation;Climate Change;Corporate Social Responsibility;Sustainable Development;Sustainability Reporting