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Stakeholder value derived from sustainability reporting
Dissertation (MBA)--University of Pretoria, 2012.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613687380967424 |
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| access_status_str | Open Access |
| author2 | Gibson, Donald |
| author_browse | Gibson, Donald |
| author_facet | Gibson, Donald |
| collection | Thesis |
| dc_rights_str_mv | © 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. |
| description | Dissertation (MBA)--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/26825 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:40:06.524Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/26825 Stakeholder value derived from sustainability reporting Gibson, Donald ichelp@gibs.co.za Ngorima, Esther Ngonidzashe UCTD Sustainability reporting Stakeholder value Stakeholder groupings Dissertation (MBA)--University of Pretoria, 2012. 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. Gordon Institute of Business Science (GIBS) unrestricted 2013-09-07T08:11:17Z 2012-09-27 2013-09-07T08:11:17Z 2012-03-08 2012-09-27 2012-07-29 Dissertation Ngorima, EN 2011, Stakeholder value derived from sustainability reporting, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26825 > F/12/4/748/zw http://hdl.handle.net/2263/26825 http://upetd.up.ac.za/thesis/available/etd-07292012-141919/ © 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. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainability reporting Stakeholder value Stakeholder groupings Stakeholder value derived from sustainability reporting |
| title | Stakeholder value derived from sustainability reporting |
| title_full | Stakeholder value derived from sustainability reporting |
| title_fullStr | Stakeholder value derived from sustainability reporting |
| title_full_unstemmed | Stakeholder value derived from sustainability reporting |
| title_short | Stakeholder value derived from sustainability reporting |
| title_sort | stakeholder value derived from sustainability reporting |
| topic | UCTD Sustainability reporting Stakeholder value Stakeholder groupings |
| url | http://hdl.handle.net/2263/26825 http://upetd.up.ac.za/thesis/available/etd-07292012-141919/ |