ESG Disclosures in the Southern African Development Community: Accountability, Shared Value and Regulatory Compliance

Dr. Mikovhe Maphiri is an academic at the University of Cape Town (UCT), currently serving as the Director of the Corporate Law and Corporate Governance Unit in the Faculty of Law. She is a licensed attorney at the High Court in Cape Town, South Africa. Dr. Maphiri teaches business law and corporate law to both law and non-law students at UCT. Her research focuses on corporate governance, with particular emphasis on corporate social responsibility (CSR) and sustainability from a corporate law and governance perspective.

Samuel O. Idowu is Professor of Accounting & Sustainability at London Metropolitan University (UK). He is a fellow member of the Chartered Governance Institute, a fellow of the Royal Society of Arts, a Liveryman of the Worshipful Company of Chartered Secretaries & Administrators, and a named freeman of the City of London. Samuel has been in academia for more than 30 years. He is editor-in-chief of the Journal of Sustainable Business and editor-in-chief of the American Journal of Economics and Business Administration and also a series editor of the book series CSR, Sustainability, Ethics & Governance and Research Series on Responsible Enterprise Ecosystems.