Water-related Disclosures by Food Producer Companies in South Africa
Environmental Reporting and Management in Africa
ISBN: 978-1-78973-374-7, eISBN: 978-1-78973-373-0
Publication date: 22 October 2019
Abstract
Purpose
The purpose of this chapter is to examine the corporate water reporting of the selected South African listed food producers with regard to the activities of measuring, managing, engaging with their stakeholders, and disclosing of their water risks.
Design/Methodology/Approach
This chapter examined the sustainability and integrated reports of 14 food producer companies on the Johannesburg Stock Exchange (JSE), for the years 2013 and 2017. The company reports were examined using the Ceres Aqua Gauge™ as the framework.
Findings
The findings of this study are that there were improvements in water disclosure from 2013 to 2017. Most companies are disclosing the basic water reporting requirements. However, critical areas around stakeholder engagement and supply chain water management were found to be lacking.
Originality/Value
This research contributes to the body of knowledge around water disclosure and increases the awareness of water scarcity and poor water quality in South Africa. Furthermore, the study highlights that the food producers could be doing a lot more with regard to water sustainability in their businesses and the country.
Keywords
Acknowledgements
Acknowledgments
The author wishes to thank Professors Venancio Tauringana, Stella Nkomo, Dave Lubbe, Deon Scott and Dr Leana Esterhuyse for their help and support with this chapter. To the attendees at the Centre for Social and Environmental Accounting Research (CSEAR) UK 2018 conference held at the University of St Andrews thank you for your valuable feedback on this chapter.
Competing interests
The author declares that she has no financial or personal relationships that may have inappropriately influenced her in writing this chapter.
Author contributions
This chapter originates partly from a Master’s dissertation. Theresa Askham was the student, and Huibrecht M Van der Poll was the supervisor.
Citation
Askham, T. (2019), "Water-related Disclosures by Food Producer Companies in South Africa", Environmental Reporting and Management in Africa (Advances in Environmental Accounting & Management, Vol. 8), Emerald Publishing Limited, Leeds, pp. 91-125. https://doi.org/10.1108/S1479-359820190000008005
Publisher
:Emerald Publishing Limited
Copyright © 2019 Emerald Publishing Limited