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Information Technology Risks and Governance Disclosure: Evidence From Top 40 JSE Listed Companies NYAGOPE, Taurayi Stephen; RAJARAM, Rajendra; OBAGBUWA, Oloyede
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.636

Abstract

The study analyzed the extent to which information technology in the 40 JSE-listed companies discloses (IT) risks and governance. It also identified the similarities and differences between the South African King IV governance and other international IT governance and risk disclosure codes. We employed a qualitative content analysis technique and found that 32 of the top 40 JSE-listed entities (80%) completely complied with King IV and other international standards. In contrast, eight of the top forty JSE-listed businesses (20%) partly complied. Moreover, 79% (19/24) of provisions in King IV are similar to that of the international standards, while 21% (5/24) differ. The findings imply that most of the top 40 JSE-listed firms are protected from the consequences of non-compliance with IT risks and governance disclosure, such as going concern risk, fraud, and data manipulations. We also confirmed that King IV provisions regarding IT risks and governance aligned substantially with global standards, enhancing multinational firms' implementation of efficient IT risks and governance.
The Perceived Impact of Green Microfinance to Influence Micro, Small and Medium Enterprises to Implement Green Activities Berko, Daniel; Rajaram, Rajendra
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.962

Abstract

The global effort to tackle environmental issues has garnered international momentum However, large firms have received far more attention than MSMEs. Meanwhile, MSMEs have a substantial cumulative effect on the environment Microfinance institutions provide financial and non-financial services to MSMEs, and it is considered that microfinance institutions can help MSMEs transition towards adopting environmentally friendly practices. Hence, the purpose of this study was to explore the perceived contribution of green microfinance to influencing MSMEs to implement green activities. Employing a critical review methodology, this study analyzed green microfinance literature from diverse online library databases including Elsevier, Google Scholar, PROQUEST, EMERALD, Science Direct, Research Gate, IEEE, and JSTOR. This study found that MFIs can influence MSMEs to adopt greener practices by including environmental issues into their goals, strategies, and operations. Sustainable practises were found to be also influenced by MSME owners/managers' mindsets, legislative frameworks, stakeholder pressure, competitive dynamics, perceived benefits, and consumer demand for eco-friendly products. As a recommendation the study proposes that Rural and Community Banks, savings and loans companies, and credit unions should be included in the Environmental and Social Risk Management (ESRM) regulatory framework for green financing within the banking industry to address environmental concerns stemming from MSMEs.