摘要：The purpose of the study is to determine the extent to which environmental costs are currently disclosed in the voluntary corporate social responsibility reports and the compulsory financial statements of platinum mining companies listed on the Johannesburg Stock Exchange (JSE) of South Africa. A case study protocol is firstly followed at a single mine to determine the different environmental costs applicable to platinum mining companies. Thereafter, all the JSE-listed platinum mining companies (11) are included as a sample where the published annual reports (financial statements, notes to the financial statements and corporate social responsibility reports/sustainability reports) of the companies are reviewed and coded to confirm whether they report on environmental costs. The study finds that the mining companies are currently only semi-compliant with all of the required measurable items with regard to voluntary and compulsory disclosures. The study extends the body of knowledge by indicating where refinements are needed in guidelines and standards that focus on environmental costs and the reporting thereof in published annual reports.
关键词：corporate social reporting initiatives; environmental costs; external reporting; International Accounting Standards; platinum mine; South Africa
