Evaluation of the biodiversity reporting in the South African fishing industry

• Main Author: Usher, Kieran Michael
• Format: Others
• Language: en
• Published: 2018
• Subjects: Disclosure in accounting > South Africa; Corporation reports > South Africa; Social responsibility of business > South Africa; Biodiversity > South Africa; Sustainability > South Africa; Fisheries > South Africa
• Online Access: Usher, Kieran Michael (2017) Evaluation of the biodiversity reporting in the South African fishing industry, University of the Witwatersrand, Johannesburg, <https://hdl.handle.net/10539/24399>; https://hdl.handle.net/10539/24399

In partial fulfilment of the requirements for the degree of Master of Commerce University of the Witwatersrand, October 2017 === Biodiversity is a serious concern for companies using natural resources in their operations and should be examined closely in order to assess how these companies are reporting their biodiversity related impacts. This thesis evaluates the biodiversity disclosures reported by companies in the South African fishing industry. The integrated and sustainability reports of these companies were examined over a three year period for the quantity and quality of their biodiversity related disclosures. This involved the examination of the extent, location, and quality of such disclosures by South African fishing companies. The thesis finds that there is a distinct lack of biodiversity-related disclosures in the South African fishing industry. This thesis highlights the operation of organised hypocrisy in an industry which relies on the availability of natural resources and the state of biodiversity in order to continue its operations. It was found that a possible reason for limited biodiversity disclosures by South African fishing companies was to avoid public scrutiny of their biodiversity impact. The thesis contributes to the evaluation of a country, and more specifically an industry, that is heavily reliant on the state of biodiversity. === GR2018