This contribution outlines the development of quality theory through various stages to the point where it now recognises the impact of external groups and individuals on the output of quality products and services. In particular, it articulates how the developments in stakeholder theory have...

Argues that social auditing has a key importance as there is a growing awareness among corporate sector enterprises that every such enterprise should contribute towards social goals. Attempts to assess the social performance of a corporate enterprise (Steel Authority of India Limited) in terms...

For those interested in studying the effects of stakeholder theory on organizational performance, the establishment of measures that represent both explicit and implicit claims on the firm’s outputs is vital. While net organizational capital (NOC) has been shown to represent the value of the...

Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the...

This study measures and compares the expectations of two different groups – the first is selected preparers of environmental reports (ERs) in South Africa (companies and professional environmental consultants), and the second is selected users of ERs (this included environmental activists,...