in their paper, Dawkins and Ngunjiri (2008) contrasted 91 of the largest companies listed on the JSE All share index,with 90 from the fortune global 100 in 2006 . They assessed both groups for levels of CSR reporting in south africa were comparable with those of leading global companies. They concluded that CSR reporting in south africa, across the five themes of environment,community,diversity,employee relations and human rights, exceed that of large multinationals from countries such as united states,the legal and regulatory framework within south africa that composes legitimate business practice. they added that south africa 's degree of CSR reporting is such that it warrants further scrutiny to identify those elements that may be replicated elsewhere in the world.