Trustworthiness of South African sustainability reports : an overview

Published Article === It is widely assumed that sustainability reporting is a mechanism that companies can use to demonstrate their trustworthiness with regard to development in a sustainable manner. This article uses the Mayer, Davis and Schoorman trust model as basis to discuss how sustainability...

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Bibliographic Details
Main Authors: Fourie, R., Lubbe, D.
Other Authors: Central University of Technology, Free State, Bloemfontein
Format: Others
Language:en_US
Published: Journal for New Generation Sciences, Vol 10, Issue 3: Central University of Technology, Free State, Bloemfontein 2015
Subjects:
Online Access:http://hdl.handle.net/11462/616
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spelling ndltd-netd.ac.za-oai-union.ndltd.org-cut-oai-ir.cut.ac.za-11462-6162016-03-16T03:59:04Z Trustworthiness of South African sustainability reports : an overview Fourie, R. Lubbe, D. Central University of Technology, Free State, Bloemfontein Sustainability Sustainability reporting Trustworthiness Global Reporting Initiative Stakeholders Published Article It is widely assumed that sustainability reporting is a mechanism that companies can use to demonstrate their trustworthiness with regard to development in a sustainable manner. This article uses the Mayer, Davis and Schoorman trust model as basis to discuss how sustainability reporting can enhance trustworthiness in a sustainable development context. The study also uses a survey-questionnaire, sent to South African sustainability reporters, to explore whether they are finding sustainability reporting useful for enhancing companies' trustworthiness among stakeholders in a sustainable development context. Respondents indicate, amongst other things, that sustainability reporting in South Africa has a role to play in enhancing trustworthiness, more so among contractual stakeholders than among community stakeholders. To entrench trust benefits in the long term will however require long term strategies. Such strategies should focus on increasing the engagement of community stakeholders, authentic use of the GRI and implementing effective control systems that prevent the misuse of sustainability reports, while not preventing the formation of real trust. 2015-10-02T10:54:53Z 2015-10-02T10:54:53Z 2012 2012 Article 16844998 http://hdl.handle.net/11462/616 en_US Journal for New Generation Sciences;Vol 10, Issue 3 Central University of Technology, Free State, Bloemfontein 198 410 bytes, 1 file Application/PDF Journal for New Generation Sciences, Vol 10, Issue 3: Central University of Technology, Free State, Bloemfontein
collection NDLTD
language en_US
format Others
sources NDLTD
topic Sustainability
Sustainability reporting
Trustworthiness
Global Reporting Initiative
Stakeholders
spellingShingle Sustainability
Sustainability reporting
Trustworthiness
Global Reporting Initiative
Stakeholders
Fourie, R.
Lubbe, D.
Trustworthiness of South African sustainability reports : an overview
description Published Article === It is widely assumed that sustainability reporting is a mechanism that companies can use to demonstrate their trustworthiness with regard to development in a sustainable manner. This article uses the Mayer, Davis and Schoorman trust model as basis to discuss how sustainability reporting can enhance trustworthiness in a sustainable development context. The study also uses a survey-questionnaire, sent to South African sustainability reporters, to explore whether they are finding sustainability reporting useful for enhancing companies' trustworthiness among stakeholders in a sustainable development context. Respondents indicate, amongst other things, that sustainability reporting in South Africa has a role to play in enhancing trustworthiness, more so among contractual stakeholders than among community stakeholders. To entrench trust benefits in the long term will however require long term strategies. Such strategies should focus on increasing the engagement of community stakeholders, authentic use of the GRI and implementing effective control systems that prevent the misuse of sustainability reports, while not preventing the formation of real trust.
author2 Central University of Technology, Free State, Bloemfontein
author_facet Central University of Technology, Free State, Bloemfontein
Fourie, R.
Lubbe, D.
author Fourie, R.
Lubbe, D.
author_sort Fourie, R.
title Trustworthiness of South African sustainability reports : an overview
title_short Trustworthiness of South African sustainability reports : an overview
title_full Trustworthiness of South African sustainability reports : an overview
title_fullStr Trustworthiness of South African sustainability reports : an overview
title_full_unstemmed Trustworthiness of South African sustainability reports : an overview
title_sort trustworthiness of south african sustainability reports : an overview
publisher Journal for New Generation Sciences, Vol 10, Issue 3: Central University of Technology, Free State, Bloemfontein
publishDate 2015
url http://hdl.handle.net/11462/616
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