Analysis of sustainability reporting disclosures and perception of stakeholders

dc.contributor.advisorPieterse, Thea
dc.contributor.emailichelp@gibs.co.za
dc.contributor.postgraduateTyira, Tshegofatso Windy
dc.date.accessioned2021-04-22T10:33:30Z
dc.date.available2021-04-22T10:33:30Z
dc.date.created2021/04/14
dc.date.issued2020
dc.descriptionMini Dissertation (MBA)--University of Pretoria, 2020.
dc.description.abstractThe objective of the study is to analyse the perceptions of stakeholders on the quality of the disclosures in sustainability reports focusing on the aspect of balanced reporting and the use of impression management strategies. The research design utilised the qualitative method and included content analysis of selected sustainability reports. Eighteen (18) sustainability reports published annually between the period 2017 and 2019 by companies listed on the Johannesburg Stock Exchange (JSE) in the mining and financial sectors, were reviewed and analysed. Fifteen (15) stakeholders including analysts, report preparers, sustainability assurance auditors and the sustainability practitioners responsible for corporate sustainability in various sectors were interviewed to determine their perceptions regarding the quality of the disclosures in the sustainability reports. The study also determined what strategies companies are using to lead or mislead the stakeholders through the lens of the stakeholder theory supported by legitimacy and impression management theories. The results showed that companies use various impression management strategies, particularly visual presentations, rhetorical statements, performance comparisons and trends to disclose sustainability information in such a way as to influence their stakeholders’ perceptions regarding their overall sustainability performance. The study also revealed that balanced reporting is lacking, with many companies disclosing more of the positive sustainability performance and achievements rather than the negative outcomes and incidents. According to Diouf & Boiral (2017) many of the empirical studies conducted on sustainability reporting focused on content analysis, therefore this study contributes to literature by gaining a better understanding of the stakeholders including the sustainability practitioners perspectives regarding the quality of the sustainability reporting disclosures.
dc.description.availabilityUnrestricted
dc.description.degreeMBA
dc.description.departmentGordon Institute of Business Science (GIBS)
dc.description.librarianpt2021
dc.identifier.citationTyira, TW 2020, Analysis of sustainability reporting disclosures and perception of stakeholders, MBA Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/79668>
dc.identifier.urihttp://hdl.handle.net/2263/79668
dc.language.isoen
dc.publisherUniversity of Pretoria
dc.rights© 2020 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
dc.subjectUCTD
dc.titleAnalysis of sustainability reporting disclosures and perception of stakeholders
dc.typeMini Dissertation

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