Record Details

The non-financial reporting practices of co-operative managed enterprises in South Africa

Acta Commercii

Field Value
Title The non-financial reporting practices of co-operative managed enterprises in South Africa
Creator Fouché, Karel B. Uys, Meon
Subject — corporate social responsibility; governance; integrated reporting; management reporting; non-financial reporting; sustainability reporting.
Description Orientation: This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements.Research purpose: The purpose of the study is to obtain a deeper understanding of the non-financial reporting practices followed by co-operatives in South Africa, from the perspective of stakeholders.Motivation for the study: The benefits of co-operative enterprises can only be fully realised if the non-financial reporting is effective in describing whether the values and principles unique to this type of enterprise have been met. Although the non-financial reporting practices of co-operatives have been the subjects of many international studies, limited research has been performed from a South African perspective.Research design, approach and method: A case study approach was employed in which semi-structured interviews were conducted. Three co-operatives were selected as the case studies, and interviews were held with stakeholders, including management, employees and suppliers. A thematic analysis was performed by means of ATLAS.ti, where a codebook was developed and used to analyse interview data and to develop a findings framework. The findings were documented with reference to the framework.Practical/managerial implications: The research demonstrates that the relevance, reliability, quality and completeness of non-financial information are influenced by the co-operative’s age, size, industry, level of stakeholder participation and the reporting guidance by the co-operative preferred.Contribution/value add: This study illustrates how improving the quality of non-financial reporting of co-operatives in South Africa could enhance the achievement of their goals.
Publisher AOSIS
Date 2023-08-31
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion — —
Format text/html application/epub+zip text/xml application/pdf
Identifier 10.4102/ac.v23i1.1128
Source Acta Commercii; Vol 23, No 1 (2023); 13 pages 1684-1999 2413-1903
Language eng
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Rights Copyright (c) 2023 Karel Fouche, Meon Uys