Challenging the “Disclosure Gap” and Investor Advocacy

This project aims to develop a methodology for holding corporations accountable to their environmental obligations and raise awareness amongst investors to scrutinize management claims about environmental compliance. The proposal builds on corporate research completed by CER on companies listed on the South African stock exchange (JSE), which exposes discrepancies between violations on the ground and claims in corporate filings and reports to investors. The next step is to determine if companies are in breach of legal or accounting requirements by “under-reporting” on their environmental obligations, and exploring the potential for regulatory action or litigation in response. CER will develop and disseminate a tool and guide on the new methodology.


  • Centre for Environmental Rights (CER), (,  South Africa