Disclosure Architecture in South African Mining: Environmental and Climate-Resilience Reporting, 2015–2025

This study examines whether backward-looking corporate environmental disclosure (CED) and forward-looking climate-resilience reporting (CLIM) constitute empirically distinct disclosure architectures in 19 JSE-listed mining firms over 2015–2025 (208 firm-years; 189 consecutive transitions), and whether directors’ ownership helps explain their differences. Original 0–4 scores show that CED is concentrated at score 3 (88.5%). Descriptively, 91.5% of CED transitions retain the same score, compared with 79.4% for CLIM; firm-level trajectories likewise show broader CED stability and greater CLIM movement. These comparisons describe the observed panel and do not provide a formal test of the persistence difference. Because the two constructs use different evidence anchors on the common 0–4 maturity scale, part of the observed contrast may reflect construct-specific rubric calibration. Directors’ ownership is weakly and imprecisely associated with both outcomes, and the adjusted CED–CLIM ownership contrast is statistically indistinguishable from zero. Secondary quadratic and CED institutional-period estimates are sample-sensitive and interpreted descriptively. The contribution is architectural: CED and CLIM differ in content, distribution and temporal behaviour, but those differences do not translate into reliably different ownership sensitivities.

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Publication Details

Journal
Sustainability
Published
2026-10-15
DOI
https://doi.org/10.3390/su182010492
Primary Topic
Corporate Social Responsibility Reporting
Type
article
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article

Disclosure Architecture in South African Mining: Environmental and Climate-Resilience Reporting, 2015–2025

Fortune Ganda
Sustainability
Corporate Social Responsibility Reporting
article

Disclosure Architecture in South African Mining: Environmental and Climate-Resilience Reporting, 2015–2025

Fortune Ganda
article en

Abstract

This study examines whether backward-looking corporate environmental disclosure (CED) and forward-looking climate-resilience reporting (CLIM) constitute empirically distinct disclosure architectures in 19 JSE-listed mining firms over 2015–2025 (208 firm-years; 189 consecutive transitions), and whether directors’ ownership helps explain their differences. Original 0–4 scores show that CED is concentrated at score 3 (88.5%). Descriptively, 91.5% of CED transitions retain the same score, compared with 79.4% for CLIM; firm-level trajectories likewise show broader CED stability and greater CLIM movement. These comparisons describe the observed panel and do not provide a formal test of the persistence difference. Because the two constructs use different evidence anchors on the common 0–4 maturity scale, part of the observed contrast may reflect construct-specific rubric calibration. Directors’ ownership is weakly and imprecisely associated with both outcomes, and the adjusted CED–CLIM ownership contrast is statistically indistinguishable from zero. Secondary quadratic and CED institutional-period estimates are sample-sensitive and interpreted descriptively. The contribution is architectural: CED and CLIM differ in content, distribution and temporal behaviour, but those differences do not translate into reliably different ownership sensitivities.

SustainabilityVol. 18(20)
Walter Sisulu University (ZA)
Climate action
Openalex Percentile: Top 9%
Corporate Social Responsibility Reporting
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