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Stakeholder engagement in the determination of materiality for sustainability reporting
Dissertation (MBA)--University of Pretoria, 2014.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2015
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| _version_ | 1867613658853408768 |
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| access_status_str | Open Access |
| author2 | Pillay, Ven |
| author_browse | Pillay, Ven |
| author_facet | Pillay, Ven |
| collection | Thesis |
| dc_rights_str_mv | © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. |
| description | Dissertation (MBA)--University of Pretoria, 2014. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/44918 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:39.216Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| 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:2263/44918 Stakeholder engagement in the determination of materiality for sustainability reporting Pillay, Ven ichelp@gibs.co.za Mungoni, Tendai Blessing UCTD Sustainable development reporting Stakeholders Qualitative research Dissertation (MBA)--University of Pretoria, 2014. Sustainable business practices are fundamental for the future of business, society and the environment within which business operates. In this journey, stakeholders provide a sustainability compass that must be consulted by companies in determining and realigning the business context to their legitimate needs. Businesses have constantly been accused of an imperious attitude towards stakeholders that manifests in one directional conversations designed to manage rather than engage and report objectively on the state of their relationship with stakeholders. Whilst much exploration has been conducted on stakeholder engagement, the cardinal objective of this research was to explore the role of this engagement in determining the gradation of issues in the businesses’ sustainability reporting process. A review of other significant scholarly material highlighted gaps in the realm of this broad subject that were used in the construct of the research questions. Data in this qualitative study was obtained from sustainability practitioners employed by companies listed on the Johannesburg Stock Exchange. This was achieved through content analysis of their reports and structured in-depth interviews that sought to understand the materiality concept through their stakeholder engagement process. The findings suggest that stakeholder engagement and materiality determination in particular is a complex area fraught with a lot of challenges as well as diversity in approach and purpose. The findings also suggested that the determination of the sustainability content is a unilateral process instituted and guided by the reporting entity with no involvement of other stakeholders beyond the data-gathering phase. zkgibs2015 Gordon Institute of Business Science (GIBS) Unrestricted 2015-04-28T08:05:33Z 2015-04-28T08:05:33Z 2015-03-24 2014 Mini Dissertation Mungoni, T.B. (2014). Stakeholder engagement in the determination of materiality for sustainability reporting (MBA mini-dissertation).Gordon Institute of Business Science, University of Pretoria. Retrieved from http://repository.up.ac.za/handle/2263/1818 http://hdl.handle.net/2263/44918 en © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable development reporting Stakeholders Qualitative research Stakeholder engagement in the determination of materiality for sustainability reporting |
| title | Stakeholder engagement in the determination of materiality for sustainability reporting |
| title_full | Stakeholder engagement in the determination of materiality for sustainability reporting |
| title_fullStr | Stakeholder engagement in the determination of materiality for sustainability reporting |
| title_full_unstemmed | Stakeholder engagement in the determination of materiality for sustainability reporting |
| title_short | Stakeholder engagement in the determination of materiality for sustainability reporting |
| title_sort | stakeholder engagement in the determination of materiality for sustainability reporting |
| topic | UCTD Sustainable development reporting Stakeholders Qualitative research |
| url | http://hdl.handle.net/2263/44918 |