文章基本信息

标题：The South African financial services industry’s integrated reporting compliance with the global reporting initiative framework
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作者：Pieter W. Buys ; Eldine van Niekerk
期刊名称：Banks and Bank Systems
印刷版ISSN：1816-7403
电子版ISSN：1991-7074
出版年度：2014
卷号：9
期号：4
页码：107-115
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：In the past,business activities were motivated exclusively by the desire to maximize financial returns;however,over the past decade,increased awareness of non-financial business impacts has led companies from being profit-driven to incorporating environmental and social value into its performance measurements. The GRI published guidelines for sustainability reporting and is seen as the leading standard for voluntary corporate reporting of environmental and so cial performances. Given the significance of the financial services industry in South Africa,this article reflects on the quality of integrated reporting of the South African financial services industry by analyzing compliance with the GRI sustainability reporting guidelines. The results indicate that although these companies used these guidelines in their sustainability reports, and that adherence has improved,some companies do not apply the sector specific supplements. The implication the?reof is that it seems as if the sector has not truly embraced sustainability reporting,and may merely attempt to provide minimum compliance with general guidelines. By fully embracing the sector specific reporting guidelines,the South African financial services sector may reach the next level of sustainability reporting.
关键词：Corporate social responsibility;GRI framework;global reporting initiative;integrated reporting;sustaina bility.