Corporate governance is the process by which organisations are directed and controlled. King IV is regarded as the cornerstone of corporate governance for businesses and emphasises the importance of sustainability reporting in South Africa. Sustainability reporting guidelines inform organisations how to disclose their most critical affects on the environment, society and the economy. The Global Reporting Initiative (GRI) G4 sustainability reporting framework recommends the Standard Disclosures that all organisations should use to report their sustainability impacts and performance. Sustainability reporting frameworks proposed for the Higher Education sector require reporting principles specific to the needs of Higher Education Institutions (HEIs). The purpose of this study is to adapt a framework that includes environmental data to generate a GRI compliant sustainability report for a HEI. In South Africa, HEIs generally only report on financial and social aspects of sustainability reporting and exclude the environmental aspects. An environmental database capturing electricity, water and waste data was developed for the Nelson Mandela University. A review of existing sustainability reporting frameworks identified a lack of mobile technologies being used in the reporting process. In the adapted framework, financial, people (social) and environmental related data are gathered using Business Intelligence tools and mobile technologies.
Calitz, Andre P. and Zietsman, Jaco F.
"An Adapted Framework for Environmental Sustainability Reporting using Mobile Technologies,"
The African Journal of Information Systems: Vol. 10
, Article 2.
Available at: https://digitalcommons.kennesaw.edu/ajis/vol10/iss3/2