Abstract
The Sustainable Development Goals (SDGs) entail an action plan to address social ills globally. Stakeholders increasingly expect companies to explain how they create value in a sustainable manner. Companies can hence make meaningful contributions to addressing social and environmental issues by focusing on the SDGs that are most relevant in their contexts and reporting on progress in this regard. This research was conducted to explore the SDG disclosures of selected large listed companies in South Africa between 2021 and 2023. The country has severe income inequality and a high unemployment rate. Listed companies are mandated to publish integrated reports. The integrated and sustainability reports of selected South African companies were analysed by conducting content analysis. The sampled companies focused on decent work and economic growth (SDG 8), climate action (SDG 13), responsible consumption and production (SDG 12), good health and well-being (SDG 3) and quality education (SDG 4). Furthermore, several companies demonstrated a business case for taking action to address the SDGs but provided limited information on negative impacts. They also disclosed insufficient details on how they measured SDG performance. Corporate leaders are hence encouraged to focus on social and environmental initiatives to achieve SDGs that are most relevant in their unique contexts. Corporate reporters are furthermore encouraged to enhance transparent reporting on sustainability considerations, measurement and the related outcomes, thereby enabling stakeholders to make more informed decisions.
Presenters
Nadia Mans-KempAssociate Professor, Business Management, Stellenbosch University, South Africa
Details
Presentation Type
Paper Presentation in a Themed Session
Theme
Organizations as Knowledge Makers
KEYWORDS
SDGs, Sustainable development, Corporate sustainability, Reporting, South Africa
