FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W137254050> ?p ?o ?g. }

• W137254050 abstract "Annual reports , contain information largely about the profitability of companies. This is in the form of quantitative data, which is then used to gauge the performance of shares, which is directly related to shareholder wealth. Recent global trends, with focus on more than just profit, but also on people and planet have resulted in companies now not only publishing annual reports, but also sustainability development reports. Sustainability development reports include narrative in the form of qualitative data, which is of particular interest to the larger stakeholder group as opposed to only the shareholders. The publishing of the qualitative, data as found in sustainability development reports or in integrated reports, together with the quantitative data provides a healthy balance to reporting which bodes well for future reporting. This balance is necessary because without concern and actions for people and planet, profit will eventually cease.This study is about the levels of strategic disclosure which means gauging what the reports analysed say about various strategic elements. These elements are broken down into three large categories, being base line 1, base line 2 and base line 3. The base lines consist of specific disclosure elements which are then each scored as to the level of disclosure. This study, a continuation of a study undertaken on the 2010 reports of five specific companies in the metals and mining sector, was done to gauge the levels of strategic disclosure. Three baseline measures were used and disclosure per indicator was scored, analysed, comparisons were drawn and finally conclusions were drawn as to the levels of disclosure. An additional company, the world’s largest diversified natural resources company, was added to the study as a benchmark to gauge the performance of the five case companies. Baseline 1 indicators were based on the GRI G3 reporting guidelines, which focuses on many sustainability themes. The levels of disclosure were, as anticipated, excellent because mining companies are such large resource and energy users. The overall level of disclosure for baseline 1 for the five case companies in 2011 was at an excellent disclosure level of 87%, 4% higher than the 2010 scores. Baseline 2 indicators were based on a generic strategic architecture model and surprisingly, these levels were substantially lower than baseline 1 levels. The overall levels of disclosure for baseline 2 for the five case companies in 2011 was 59%, 1% lower than in 2010. Baseline 3 indicators were based on the Osterwalder and Pigneur business model and alarmingly, these levels were at the lowest for this study. The overall levels of disclosure for baseline 3 for the five case companies for 2011 was 57%, 7% lower than in 2010. All the companies in this sector were transparent pertaining to sustainability themes, but lacked the same intensity of reporting pertaining to the other strategic areas of strategic architecture and business model alignment. Stellenbosch University http://scholar.sun.ac.za" @default.
• W137254050 created "2016-06-24" @default.
• W137254050 creator A5001423784 @default.
• W137254050 date "2013-03-01" @default.
• W137254050 modified "2023-09-24" @default.
• W137254050 title "Metals and mining sector : an analysis of strategic reporting trends for 2010 and 2011" @default.
• W137254050 cites W2330421323 @default.
• W137254050 cites W2626014587 @default.
• W137254050 cites W2799045502 @default.
• W137254050 hasPublicationYear "2013" @default.
• W137254050 type Work @default.
• W137254050 sameAs 137254050 @default.
• W137254050 citedByCount "0" @default.
• W137254050 crossrefType "journal-article" @default.
• W137254050 hasAuthorship W137254050A5001423784 @default.
• W137254050 hasConcept C10138342 @default.
• W137254050 hasConcept C120757647 @default.
• W137254050 hasConcept C121955636 @default.
• W137254050 hasConcept C129361004 @default.
• W137254050 hasConcept C141261163 @default.
• W137254050 hasConcept C144133560 @default.
• W137254050 hasConcept C151719136 @default.
• W137254050 hasConcept C162324750 @default.
• W137254050 hasConcept C175444787 @default.
• W137254050 hasConcept C17744445 @default.
• W137254050 hasConcept C181622380 @default.
• W137254050 hasConcept C183206440 @default.
• W137254050 hasConcept C18903297 @default.
• W137254050 hasConcept C199539241 @default.
• W137254050 hasConcept C201305675 @default.
• W137254050 hasConcept C2778253041 @default.
• W137254050 hasConcept C2779183453 @default.
• W137254050 hasConcept C2780473208 @default.
• W137254050 hasConcept C39389867 @default.
• W137254050 hasConcept C39549134 @default.
• W137254050 hasConcept C6165555 @default.
• W137254050 hasConcept C66204764 @default.
• W137254050 hasConcept C86803240 @default.
• W137254050 hasConceptScore W137254050C10138342 @default.
• W137254050 hasConceptScore W137254050C120757647 @default.
• W137254050 hasConceptScore W137254050C121955636 @default.
• W137254050 hasConceptScore W137254050C129361004 @default.
• W137254050 hasConceptScore W137254050C141261163 @default.
• W137254050 hasConceptScore W137254050C144133560 @default.
• W137254050 hasConceptScore W137254050C151719136 @default.
• W137254050 hasConceptScore W137254050C162324750 @default.
• W137254050 hasConceptScore W137254050C175444787 @default.
• W137254050 hasConceptScore W137254050C17744445 @default.
• W137254050 hasConceptScore W137254050C181622380 @default.
• W137254050 hasConceptScore W137254050C183206440 @default.
• W137254050 hasConceptScore W137254050C18903297 @default.
• W137254050 hasConceptScore W137254050C199539241 @default.
• W137254050 hasConceptScore W137254050C201305675 @default.
• W137254050 hasConceptScore W137254050C2778253041 @default.
• W137254050 hasConceptScore W137254050C2779183453 @default.
• W137254050 hasConceptScore W137254050C2780473208 @default.
• W137254050 hasConceptScore W137254050C39389867 @default.
• W137254050 hasConceptScore W137254050C39549134 @default.
• W137254050 hasConceptScore W137254050C6165555 @default.
• W137254050 hasConceptScore W137254050C66204764 @default.
• W137254050 hasConceptScore W137254050C86803240 @default.
• W137254050 hasLocation W1372540501 @default.
• W137254050 hasOpenAccess W137254050 @default.
• W137254050 hasPrimaryLocation W1372540501 @default.
• W137254050 hasRelatedWork W1539990799 @default.
• W137254050 hasRelatedWork W199750573 @default.
• W137254050 hasRelatedWork W2035580333 @default.
• W137254050 hasRelatedWork W2076673401 @default.
• W137254050 hasRelatedWork W2089267832 @default.
• W137254050 hasRelatedWork W2111103678 @default.
• W137254050 hasRelatedWork W2143309926 @default.
• W137254050 hasRelatedWork W2194074460 @default.
• W137254050 hasRelatedWork W2221440572 @default.
• W137254050 hasRelatedWork W2268237606 @default.
• W137254050 hasRelatedWork W2324931456 @default.
• W137254050 hasRelatedWork W2742642207 @default.
• W137254050 hasRelatedWork W2763510018 @default.
• W137254050 hasRelatedWork W2792030994 @default.
• W137254050 hasRelatedWork W3086345645 @default.
• W137254050 hasRelatedWork W3129584416 @default.
• W137254050 hasRelatedWork W3193689622 @default.
• W137254050 hasRelatedWork W1911338072 @default.
• W137254050 hasRelatedWork W2164762989 @default.
• W137254050 hasRelatedWork W955009992 @default.
• W137254050 isParatext "false" @default.
• W137254050 isRetracted "false" @default.
• W137254050 magId "137254050" @default.
• W137254050 workType "article" @default.