Examines stakeholder collaboration in South African companies' reporting, revealing gaps in genuine engagement and impact.
Key Points
The research aims to critically assess the authenticity of stakeholder collaboration in creating shared value within integrated reporting practices in South Africa.
Thematic analysis of integrated reports from top 100 JSE-listed companies (2017–2020)
Semi-structured interviews with socio-economic community representatives
Qualitative approach based on stakeholder theory and collaborative governance
Identified a dominant 'buffering' approach to value creation, where firms act independently
Found minimal evidence of effective engagement with stakeholders in co-creation
Highlighted the symbolic use of Sustainable Development Goals with little actual implementation