Thesis (M. Com. (Accounting)) -- University of Limpopo, 2019 / Sustainability reporting (SR) in South Africa is on a ‘report and explain’ basis because the King IV Code has not made it mandatory for all companies operating but only for those companies listed on the Johannesburg Stock Exchange. It has become difficult to align SR with stakeholder value creation. This study examines the relationship between SR and stakeholder value creation represented by employees’ health and occupational safety, return on assets, community projects and green investments. The study used a quantitative method that utilises the multiple regressions method to analyse data from selected manufacturing companies for 11 years (2007-2017) listed at South African Johannesburg Stock Exchange’s (JSE). The study measures the relationship between employees’ health and occupational safety, investment in community projects, green investments and ROA. Results show insignificant relationships between employees’ health and occupational safety and ROA, investment in community projects and ROA and green investments and ROA. The study recommends future research on all sectors or inter-country research on sustainability reporting and stakeholder value creation. Keywords: sustainability, sustainability reporting, stakeholder value creation, employees’ health, occupational safety, community projects, green investments, return on assets.

Yes / Corporations in the 21st play a decisive role in the future of society. Their power and influence in world affairs often seems devoid of ethics and seems to exceed the reach and the means of many nations. As a result, the strategic positions they take towards value creation and ethics affects every individual on the planet. This paper explores strategic routes that organisations could apply to facilitate economic growth while ensuring their ecological integrity and ensuring social enhancement generating benefits to a wider scope of organisational stakeholders. By conducting a critical analysis and clarifying common misconceptions between Corporate Social Responsibility (CSR), Creating Shared Value (CSV) and Sustainability, it is possible to determine how these interrelated strategic approaches have evolved. This article argues the importance of transforming the purpose of organisations to encapsulate stakeholder value creation as the main reason for their existence.

The importance of sustainable development within the construction industry and its environmental and social impacts as well as economic significance has become more apparent over recent years. A key factor perceived as contributing to an organization’s business success is the integration of environmental, social, and economic issues into decision-making processes. The pressure from stakeholders regarding their expectations on sustainability has risen, and the importance of understanding the stakeholders’ opinions and perspectives in a construction project while simultaneously maintaining sustainable project management increases. The aim of this thesis is to analyze how stakeholder sustainability expectations can be promoted and achieved during a construction project life cycle and related building process stages by supporting the project manager using a specifically designed visual tool. This will be investigated by answering three research questions proposed in the Introduction chapter (page 5). The visual tool is created with the focus on defining and establishing sustainability parameters based on stakeholder expectations. The tool should be applicable to a broad variety of construction projects with different focus on stakeholder expectations. Furthermore, a theoretical framework has been developed as part of the analysis based on existing theories; the Business Model Canvas (Osterwalder & Pigneur, 2010), Global Performance Framework (International Civil Aviation Organization, 2009) and Stakeholder Theory. The proposed framework and its visual tool component are a means to support a project manager with stakeholder communication, collaboration and informed decision-making. The visual tool is adapted to include a common language and structure to enhance the communication and collaboration amongst key stakeholders and support a project manager with ensuring that the construction project is focused on achieving sustainability results expected by the stakeholders. / Betydelsen av hållbar utveckling inom byggbranschen och dess miljö- och sociala påverkan samt den ekonomiska betydelsen har blivit tydligare de senaste åren. En nyckelfaktor som uppfattas som bidragande till en organisations finansiella framgångar är integreringen av miljömässiga, sociala och ekonomiska frågor i beslutfattningsprocessen. Trycket från intressenter gällande deras förväntningar på hållbarhet har ökat, och betydelsen av att uppfatta intressenternas åsikter och perspektiv inom ett byggnadsprojekt – och samtidigt upprätthålla hållbar projektledning – har ökat. Syftet med denna studie är att analysera hur intressenters hållbarhets förväntningar kan främjas och uppnås under ett byggnadsprojekts livscykel och relaterat till byggnadsprocess steg genom att stödja projektledaren med användning av ett specifikt designat visuellt verktyg. Detta kommer att undersökas genom att svara på tre forskningsfrågor föreslagna i introduktionskapitlet (sida 5). Det visuella verktyget är skapat med fokuset på att definiera och etablera hållbarhets parametrar baserat på intressenters förväntningar. Verktyget ska kunna tillämpas på en mängd olika byggnadsprojekt med olika fokus på intressenters förväntningar. Ett teoretiskt ramverk har utvecklats som del av analysen baserat på redan existerande teorier; Business Model Canvas (Osterwalder & Pigneur, 2010), Global Performance Framework (International Civil Aviation Organization, 2009) och Intressentmodellen. Det föreslagna ramverket och dess visuella verktyg som utgör en av dess komponenter, är ett sätt att stödja en projektledare med intressentkommunikation, samverkan och informerat beslutsfattande. Det visuella verktyget har anpassats till att inkludera ett gemensamt språk och struktur för att förbättra kommunikation och samarbetet bland nyckelintressenter och stödja en projektledare med att säkerställa att ett byggprojekt har som fokus att uppnå förväntade hållbarhetsresultat.