Document Type	Master's Dissertation
Author	Ngorima, Esther Ngonidzashe
URN	etd-07292012-141919
Document Title	Stakeholder value derived from sustainability reporting
Degree	MBA
Department	Gordon Institute of Business Science
Supervisor	Advisor Name Title Mr D Gibson Supervisor
Keywords	sustainability reporting stakeholder value stakeholder groupings
Date	2012-03-08
Availability	unrestricted
Abstract Sustainability reporting by companies can serve as a communication tool with potential to build trust, influence the attitudes and perceptions of stakeholders. However, reporting without adding value and meeting the needs of the targeted stakeholders has been labelled a fad or meaningless by some scholars. The objective of this research was therefore to understand from a stakeholder‟s perspective; if indeed sustainability reporting is meeting their needs and creating value for them. A qualitative approach was used to illicit perspectives of multiple stakeholder groups on the value of sustainability reporting by two companies belonging to the mining sector. A total of sixteen different stakeholders belonging to different stakeholder groups and two sustainability experts from the two companies were interviewed to compare the company perspectives on value created with that of other stakeholders. The results highlighted that the relationship between the company and a stakeholder group, influences how that particular stakeholder group is prioritised and engaged. Stakeholder groups that are economically powerful, have higher saliency and those with potential to influence the business were prioritised and effectively engaged compared to those with low economic power and low legitimate claim over the company. The perceived benefit of sustainability reporting varied per stakeholder group and the company perspective of value differed from stakeholder perspective for some stakeholder groups. © 2011, 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. Please cite as follows: Ngorima, EN 2011, Stakeholder value derived from sustainability reporting, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07292012-141919/ > F/12/4/748/zw
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