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Title: | An analysis of the level of collaboration between social and environmental stakeholders and Johannesburg Stock Exchange-listed companies in creation of shared value |
Authors: | Ongayi, Wadesango |
Keywords: | Stock exchanges -- South Africa -- Johannesburg Value Business enterprises -- South Africa Environmental reporting -- South Africa Social responsibility of business -- South Africa |
Issue Date: | 2023-04 |
Publisher: | Istanbul Business Academy |
Citation: | Ongayi, W. (2023). An analysis of the level of collaboration between social and environmental stakeholders and Johannesburg Stock Exchange-listed companies in creation of shared value. Journal of Accounting, Finance and Auditing Studies, 9(2), 1-17. |
Abstract: | PURPOSE: Over the years, social and environmental reporting has
been marred with theories and approaches that lack guidance on
how companies can simultaneously uplift lives of social and
environmental stakeholders (SEs) while creating measurable
economic value. Shared value creation is a new model that promotes
simultaneous creation of economic, social and environmental value,
in collaboration with social and environmental stakeholders (SEs).
This study analyses the level at which Johannesburg Stock Exchangelisted companies (JSE) are collaborating with social and
environmental stakeholders in the process of simultaneously
creating economic social and environmental value. METHODOLOGY: A qualitative interpretive research methodology was used in this study. Random sampling was used for twenty-one interviews from civil society organisations that had participated in protests during the period understudy. Two hundred seventy-eight integrated reports were collected over a period of five years from top 100 JSE-listed companies as soon as they became available. Media reports sample was not predetermined but accumulated as events related to the study occurred. The study adopted grounded theory design for analysing perceptions, experiences of participants and narratives in order to socially construct reality using those interpretations. ATLAS ti software and excel was used to analyse the data. FINDINGS: From the analysis, the study identified weaknesses in collaboration processes. From the interpretations, it emerged that JSE-listed companies intensely involve SE stakeholders in the collection of material concerns but inadequately collaborate with SE stakeholders during implementation process. ORIGINALITY/VALUE: The study recommends an improvement in relational collaboration for empowerment of SEs. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/109249 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 2 Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS9(2)A1.pdf | 527.95 kB | Adobe PDF | View/Open |
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