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Article
Publication date: 2 November 2012

Nick Vink, Alain Deloire, Valerie Bonnardot and Joachim Ewert

The purpose of this article is to attempt to synthesise the lessons from at least four different ways of looking at the South Africa wine industry: economics, climatology…

Abstract

Purpose

The purpose of this article is to attempt to synthesise the lessons from at least four different ways of looking at the South Africa wine industry: economics, climatology, viticulture, and the sociology of work.

Design/methodology/approach

The economic performance of South Africa's wine industry since democratisation in the early 1990s is reviewed, as is the effect of climate change on the industry. This is followed by an assessment of possible strategies for building international competitiveness whilst simultaneously coping with the effects of climate change.

Findings

While industry systems should allow the marketing of speciality wines (e.g. from a single vineyard, from a single estate), this is not a viable strategy for most wine producers. Furthermore, climate change will lead to volatility in the characteristics that identify different terroirs.

Practical implications

Industry strategies should rather focus on the benefits of diversity, but with a range of adaptations that will also result in better quality wines. These encompass quality; geographic location; viticultural practices; the style of wines and the renewal of skills. In synthesising this argument, the authors then consider whether such a strategy could enhance or hinder greater international competitiveness for the industry.

Originality/value

The results can be taken into consideration by policy makers and industry stakeholders in designing future strategies.

Details

International Journal of Climate Change Strategies and Management, vol. 4 no. 4
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 19 October 2010

Ignatius Swart and Edward Orsmond

The purpose of this paper is to explore the theoretical and ideological foundations for a research agenda on the social economy in South Africa.

Abstract

Purpose

The purpose of this paper is to explore the theoretical and ideological foundations for a research agenda on the social economy in South Africa.

Design/methodology/approach

The paper combines relevant literature research and case study work in a selected geographical region in the Western Cape province of South Africa to meet its research aim.

Findings

The perspectives emanating from the case study research on the nature of the diversified forms of new capitalist expansion and entrepreneurial activity in the case study area and particularly the way in which the new developments impact on the working conditions of farm workers lead to the consolidation of the authors' option for a constructive research agenda in which the realities of new‐found economic opportunity and prevailing conditions of exclusion are both negotiated.

Research limitations/implications

From the point of view of an ongoing research agenda, further empirical and literature research will be required to deepen the understanding of the socio‐economic dynamics in the case study area and in the process further refine the identified theoretical and ideological position.

Originality/value

The paper contributes towards defining the theoretical and ideological foundations of a research agenda on the social economy in South Africa. As such, the way in which binary positions are avoided in positioning this research agenda in relation to the mainstream capitalist economic system can be considered as provocative.

Details

International Journal of Social Economics, vol. 37 no. 12
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 19 October 2021

Michael Grassmann, Stephan Fuhrmann and Thomas W. Guenther

Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine…

Abstract

Purpose

Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine whether voluntary third-party assurance enhances the credibility of integrated reports and, thus, decreases information asymmetry. Furthermore, this study aims to investigate the interaction effect between assurance quality and the disclosed connectivity of the capitals, a distinguishing feature of integrated reports.

Design/methodology/approach

Content analysis is performed of the 176 assurance statements included in the 269 integrated reports of Forbes Global 2000 firms disclosed from 2013 to 2015 and the 269 integrated reports themselves. Regression analyzes are applied to examine the associations between assurance, the disclosed connectivity of the capitals and information asymmetry.

Findings

The presence of an assurance statement in an integrated report significantly decreases information asymmetry. Surprisingly, assurance quality is not significantly associated with information asymmetry. However, an interaction analysis reveals that combining high assurance quality with high disclosed connectivity of the capitals allows a significant decrease in information asymmetry.

Research limitations/implications

The paper demonstrates that the connectivity of the capitals of integrated reports and assurance quality are connected and together are associated with information asymmetry.

Practical implications

The results imply, both for report preparers and standard setters, that assurance quality is advantageous only when combined with disclosed connectivity of the capitals.

Social implications

More information on non-financial information measured by the connectivity of the capitals of integrated reporting has an interaction effect together with assurance quality on information asymmetry.

Originality/value

This paper builds on a unique data set derived from the contents of integrated reports and accompanying assurance statements. Furthermore, it extends the integrated reporting literature by investigating the interaction between assurance quality and the disclosed connectivity of the capitals, which had not previously been examined in combination.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

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