Title page for ETD etd-06182011-190314


Document Type Master's Dissertation
Author Ohlson de Fine, Tammy-Lee
URN etd-06182011-190314
Document Title Private sector communication of non-financial information : critical insight into investor expectation
Degree MBA
Department Gordon Institute of Business Science
Supervisor
Advisor Name Title
Prof D De Jongh Supervisor
Keywords
  • investor communication
  • integrated reporting
  • ESG
Date 2010-11-10
Availability unrestricted
Abstract

Sustainability has become one of the key issues facing today’s organisations. Poor risk management, excessive compensation and greed have opened the behaviour of organisations to the eyes of the world and have called in corporate disclosures to date. While an increase of disclosure in non-financial reports has been noted, there is little evidence to suggest that the investment community is using this information to make informed investment decisions.

The goal of this research was to draw attention to the importance of alignment of non-financial information between organisations and the investment community, in order to ultimately encourage responsible investment. This was done by way of a three-phase endeavor that delivered: • A best-practice framework for the communication of non-financial performance by organisations • An assessment of six South African organisations and their communication of non-financial information, specifically with their investment community • An assessment of six investment firms’ perceptions and expectations of non-financial performance communication in South Africa

The study highlighted the importance of engaging the investor community in order to understand their expectation of non-financial performance information, thus rendering non-financial reports useful to the investment community and progressing the responsible investment movement in South Africa.

Copyright © 2010, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria

Please cite as follows:

Ohlson de Fine, T 2010, Private sector communication of non-financial information: critical insight into investor expectation, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-06182011-190314/>

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