A proposed scholarly framework for measuring business responsibility to climate change in South Africa

Godwell Nhamo, René Swart


Businesses are engaging with climate change at various levels. Many have started integrating climate change into their strategies with a view to addressing risks associated with global warming and climate change. With this in mind, this article focuses on how a scholarly framework could be used to inform the measurement of business response to climate change
in South Africa. Business response to climate change in South Africa has been evaluated mainly using voluntary benchmarks such as the Johannesburg Stock Exchange Socially Responsible Index (JSE SRI) and the Carbon Disclosure Project (CDP). It is argued in this article that such
benchmarks set the bare minimum requirements on climate change criteria. To assess business thinking around the subject under discussion, a
proposed scholarly framework was circulated to key climate change experts
within corporate South Africa and comments invited. The preliminary responses have shown that corporate South Africa is highly sensitive to detailed and scholarly reporting on business response to climate issues as part of corporate social responsibility. In addition, bodies responsible for  the reporting frameworks expressed concern over the proliferation of reporting requirements in South Africa and globally. The same views were also expressed by some key respondents from industry.


Climate change, corporate responsibility, scholarly framework, South Africa

Full Text:


DOI: http://dx.doi.org/10.22164/isea.v6i1.64


  • There are currently no refbacks.

Department of Accounting
Faculty of Economics and Business
Sebelas Maret University
Jl. Ir Sutami 36 A Solo Indonesia 57126
Telephone / Fax : +62 271 827003

email: hfauzi@icseard.uns.ac.id / isea.icseard@uns.ac.id