Bakgrund och problem: Diskussionen kring huruvida företag är hållbara och bidrar till en hållbar samhällsutveckling är mer aktuell än någonsin. Tidigare studier pekar på vikten av att uppnå ett företagande som går i linje med en långsiktigt hållbar utveckling. Skogsindustrin lyfts ofta fram som en viktig industri för att uppnå hållbarhet på sikt, men det finns kritik mot att industrin inte tar tillräcklig hänsyn till biologisk mångfald och klimatfrågan. Det krävs fortfarande ett omfattande arbete för att industrin ska bidra till en långsiktigt hållbar utveckling. De som använder sig av skogsråvara i sin produktion spelar en viktig roll som påverkare av tidigare led i försörjningskedjan. Syfte och metod: Denna studies syfte är att öka förståelsen för hur varuproducerande företag med trä som råvara ser på sitt ansvar för att sträva efter en långsiktigt hållbar utveckling inom nordisk skogsindustri. För att uppnå syftet antar denna studie en kvalitativ forskningsansats där insamlingsmetoden är semistrukturerade intervjuer med åtta respondenter från sex företag. Företagens syn på hållbarhet representeras av respondenternas beskrivning av företagens arbete med hållbarhet och synen på den nordiska skogsindustrin. Slutsatser: Företagen som befinner sig i mitten av den nordiska skogsindustrins försörjningskedja har en långsiktig hållbarhetssyn som stannar på mikronivå inom företaget. Företagen anser att de tar ansvar för hållbarhet genom att använda sig av olika hållbarhetscertifieringar, men de ser få anledningar till att utöka ansvaret utanför dessa ramar då de litar på standardernas reglerande funktion. Dessutom beskriver de deras möjlighet att påverka skogsbolagen till att använda sig av mer hållbara praktiker som begränsad och att detta ansvar i stället bör ligga hos tidigare led i försörjningskedjan såsom sågverk och massaföretag. / Background: The need to implement sustainable business practices is a growing concern given the current state of extensive environmental damage caused by the negative effects of industrialization. Previous studies indicate that fostering sustainable businesses and business practices is important to achieving long-term sustainable development across society. Forestry is frequently highlighted as an important industry that is poised as a key agent in remedying many environmental problems. However, several critics insist that the forestry industry fails to account for their impact on biodiversity and climate change. A comprehensive study of how the forestry industry can contribute to a sustainable future is necessary. Particularly pertinent to this discussion are businesses that use forest raw material in their production as key drivers of earlier stages in the supply chain. Purpose and method: The purpose of this study is to analyze how manufacturing businesses that use wood as a main raw material perceive their responsibility towards longterm sustainable development in Nordic forestry. This study takes a qualitative approach in which semi-structured interviews with eight respondents from six enterprises were collected and analyzed. From this sample of respondents’ description of the workplace’s measures towards sustainability, or lack thereof, and their view of the Nordic forestry industry, this study investigated what businesses understood was the extent of responsibility towards sustainability. Results and conclusion: The companies in the middle of the Nordic forestry’s supply chain have a long-run perception of sustainability which ends at a micro-level within the enterprise. These companies often believe that they act responsibly towards sustainability by observing and holding to sustainability certifications. However, these companies also do not see reason for implementing measures towards sustainability beyond these frameworks as they trust that these standards’ regulatory functions are sufficient. Furthermore, they describe their ability to influence forest owners and other companies within the forestry industry as limited. Instead, their perception is that more responsibility towards sustainable development in the Nordic forestry industry should lie with sawmills and pulp companies.

In recent years, menstruation and menstruation hygiene products has had an increased interest, which has resulted in the topic being debated in many parts of the world. Change has been encouraged and some countries have acted to facilitate women's consumption of menstrual hygiene products. Sweden is not one of those countries, which means that menstrual hygiene products are neither free nor have reduced prices in the stores. Therefore, new business models such as online subscriptions need to be explored to increase the availability of menstrual hygiene products in the Swedish society. It can facilitate the buying process for women who consume the products, as the alternatives increase. The purpose of this thesis is to gain knowledge on how subscription-based business models influence the customer experience for women who consume menstrual hygiene products. New research is required to provide a perception of how subscriptions affect customers’ expectations and experience, which can result in a greater understanding of women's customer experience in this area. An interview guide was designed based on previous research and theories to be implemented in the focus groups which constituted the empirical findings. The findings were conducted by using a qualitative exploratory study of four focus groups with four participants in each. The thesis has used the conceptual framework when analyzing the empirical datawith the previous research to be able to identify patterns, similarities and differences. The conclusion of this thesis is that subscriptions to menstrual hygiene products can generate benefits that differ from one-time purchases. Menstruation and menstrual hygiene products is a sensitive topic that requires greater availability on the swedish market and subscriptions are one option. Identified touchpoints are flexibility, convenience, simplicity and time savings, which has a positive effect on the customer experience. Although, customer experience is defined differently and has individual meanings depending on the person. Therefore, it is challenging to measure the customer experience as the influencing factors vary between different people. Though, preferences for what affects the customer experience differ tosome extent between the age groups. Some barriers have been identified and the most prominent is irregular menstruationwhich can make subscriptions more complicated.

The purpose of this study is to produce new knowledge concerning the perceived user’s value generated using machine learning technologies that activate data network effects factors that create value through various business model themes. The data network effects theory represents a set of factors that increase the user’s perceived value for a platform that uses artificial intelligence capabilities. The study followed an abductive research approach where initially found facts were matched against the data network effects theory to be put in context and understood. The study’s data was gathered through semi-structured interviews with experts who were active within the research area and chosen based on their practical experience and their role in the digitization of the healthcare sector. The results show that three out of six factors were fully realized contributing to value creation while two of the factors showed to be partially realized in order to contribute to value creation and that is justified by the exclusion of users' perspectives in the scope of the research. Lastly, only one factor has limited contribution to the value creation due to the heavy regulations limiting its realization in the health sector. It is concluded that data network effects moderators contributed differently in the activation of various business model themes for value creation in a general manner where further studies should apply the theory in the assessment of one specific AI health offering to take full advantage of the theory potential. The theoretical implications showed that the data network factors may not necessarily be equally activated to contribute to value creation which was not initially highlighted by the theory. Additionally, the practical implications of the study’s results may help managers in their decision-making process on which factors to be activated for which business model theme.

Bakgrund och problem: Värdeskapande och att skapa värde har länge varit omtalade fenomen inom företagsekonomisk litteratur. Betydelsen och innebörden av begreppet värdeskapande har dock skiftat från att handla om intern eliminering av icke-värdeskapande aktiviteter till att handla om att skapa värde för kund. Faktiskt värde för kund beskrivs oftast med begreppet kundvärde, vilket definieras som den nytta kunden upplever av att erhålla en produkt eller tjänst i förhållande till de uppoffringar som kunden behöver göra för att anskaffa produkten. Kundvärde är således komplext till följd av att det bestäms individuellt av kunden först efter att denne nyttjat produkten eller tjänsten. För att värde ska skapas för verksamheten bör därför i första hand värde skapas för verksamhetens kunder, vilket beskrivs göras genom att tillhandahålla kunden med produkter som möter kundernas exakta behov vid rätt tidpunkt och till ett accepterat pris. Till följd av ökad konkurrenskraft och globalisering beskriver flertalet forskare att kunder blivit allt mer känsliga samt selektiva, vilket har skapat en större efterfrågan av kundanpassade produkter. Kundanpassade produkter dock oftast dyrare att tillverka och innefattas därför av ett högre produktpris än standardiserade produkter, vilket skapar ett behov av ett tillvägagångssätt för att skapa, uppnå, mäta, kontrollera och följa upp kundvärde ur ett helhetsperspektiv vid en kundanpassad produkt. Syfte: Syftet med studien är att skapa en djupare förståelse för tillvägagångssättet för att skapa och kontrollera hur kundvärde uppnås vid en kundanpassad produkt. Syftet är således att undersöka vad kundvärde är och hur detta uppstår ur ett helhetsperspektiv vid en kundanpassad produkt, samt beskriva hur detta kundvärde kan mätas, kontrolleras och följas upp. För att uppnå syftet kommer en inblick ges i hur Anatomic Studios Sweden AB idag arbetar för att säkerställa att kundvärde skapas samt hur detta arbete kan utvecklas. Metod: Studiens forskningsdesign är en kvalitativ studie som innefattas en explorativ fallstudie med ett iterativt angreppssätt. Den teoretiska materialinsamlingen består främst av vetenskapliga artiklar hämtade från OneSearch samt Google Scholar, medan den empiriska materialinsamlingen gjordes genom semistrukturerade intervjuer med samtliga medarbetare på fallföretaget samt dess styrelseordförande. Det empiriska materialet kompletterades sedan med en kundundersökning i form av en enkätundersökning på några av fallföretagets kunder. Slutsats: I syfte att skapa, uppnå, mäta, kontrollera och följa upp kundvärde framställdes ett generellt tillvägagångssätt bestående av fyra huvudsteg. Första steget är att identifiera kunder och kundbehov, andra steget är att identifiera kundvärde, tredje steget är att ta fram värdeskapande aktiviteter och strategier som ska främja det identifierade kundvärdet och det fjärde och sista steget är mätning och kontroll av kundvärdet, vilket blir verksamhetens sätt att kontrollera och följa upp det kundvärde som skapas. För att synliggöra hur kundvärde skapas och uppnås vid en kundanpassad produkt har Kaplan och Nortons ekvation för värdeerbjudande utvecklats både teoretiskt och empiriskt för att både undersöka hur kundvärde skapas och uppnås både generellt och för studiens fallföretag ur ett helhetsperspektiv. Studiens resultat visar på att betydelsefulla produktattribut för att skapa och uppnå kundvärde, både generellt i samband med kundanpassade produkter och i förhållande till studiens fallföretag, är produktens unikhet, kvalitet och funktionalitet. Ytterligare produktattribut och faktorer som framkommit som betydelsefulla är innovation, flexibilitet, aktivt arbete inom miljömässig och social hållbarhet samt kundens möjlighet till delaktighet i tillverkningsprocessen. De uppoffringar som kunder kan behöva göra vid anskaffandet av en kundanpassad produkt visar sig i studien vara pris och tid, vilket är faktorer som kan få en negativ inverkan på det upplevda kundvärdet. Utifrån vilka faktorer och attribut som identifierats skapa kundvärde har värdeskapande aktiviteter och strategier framställts för att säkerställa att kundvärde skapas. För att kontrollera att kundvärde skapas visar studiens resultat på att prestationsmätning inom kostnad, kvalitet, kundnöjdhet samt social och miljömässig hållbarhet är viktiga aspekter att mäta, kontrollera och följa upp. / Background and problem: Value creation is a well-known phenomenon in business economics literature. However, the meaning of the concept has shifted from being about internal elimination of non-value-creating activities to creating value for customers. Actual value for the customer is usually described by the concept of customer value, which is defined as the benefit the customer experiences from receiving a product or service in relation to the sacrifices that the customer needs to make to acquire the product. However, customer value is complex as a result of it being determined individually by the customer only after the customer has used the product or service. In order for value to be created for the business, value should therefore primarily be created for the business's customers, which is described as being done by providing the customer with products that meet their exact needs at the right time and at an accepted product price. As a result of increased competitiveness and globalization, many researchers describe that customers have become increasingly sensitive and selective, which has created a greater demand for customized products. Customized products, however, are often more expensive to manufacture and therefore have a higher product price than standardized products, which creates a need for an approach to create, achieve, measure and control customer value from a holistic perspective when the product is customized. Purpose: The purpose of the study is to create a deeper understanding of the approach to creating and controlling how customer value is achieved with a customized product. The purpose is thus to investigate what customer value is and how this arises from a holistic perspective in a customized product, and to describe how customer value can be measured, controlled and followed up on. To achieve the purpose, an insight will be given into how Anatomic Studios Sweden AB works to ensure that customer value is created and how this work can be developed. Method: The study is a qualitative research that includes an exploratory case study with an iterative approach. The theoretical material mainly consists of scientific articles found on OneSearch and Google Scholar, while the empirical material has been collected through semi-structured interviews with all employees at the case company and its chairman. The empirical material has also been collected through a customer survey of some of the case company's customers. Conclusion: In order to create, achieve, measure and control customer value, a general approach consisting of four main steps was developed. The first step is to identify customers and customer needs, the second step is to identify customer value, the third step is to develop value-creating activities and strategies that will promote the identified customer value and the fourth and final step is measuring and controlling customer value, which is the business' way of control and follow up on the customer value that is created. In order to show how customer value is created and achieved when the product is customized, Kaplan and Norton's equation for value proposition has been developed both theoretically and empirically to examine how customer value is created and achieved both in general and for the case company from a holistic perspective. The results show that significant product attributes for creating and achieving customer value, both in general and in relation to the case company, are the product's uniqueness, quality and functionality. Additional product attributes and factors that have emerged as significant are innovation, flexibility, an active work in environmental and social sustainability and the customer's participation in the design process of the product. The sacrifices that customers may need to make when purchasing a customized product turn out to be price and time, which are factors that can have a negative impact on the customer value. Based on the factors and attributes that have been identified as creating customer value, value- creating activities and strategies have been elaborated to ensure that customer value is created. In order to control that customer value is created, the result shows that performance measurement in cost, quality, customer satisfaction, social and environmental sustainability are important aspects to measure, control and follow up on.

En los últimos años cambios importantes en las condiciones laborales mundialmente, influenciados por crisis económicas y transformaciones de diversas industrias, han impulsado la aparición de más profesionales independientes. Esta tendencia motivó la aparición de los coworking para satisfacer esta nueva necesidad. A través de la revisión de la literatura, esta investigación tiene como objetivo presentar el estado del arte sobre la contribución de los espacios de coworking con la creatividad e innovación. Se ha tomado en cuenta los factores motivacionales, las herramientas tecnológicas, el intercambio de la información entre los participantes y el rol de los espacios en la creatividad e innovación. Los estudios demuestran que la contribución de estos espacios es positiva ya que potencia el desempeño creativo e innovador de los participantes, lograda principalmente a través del factor social, el intercambio de conocimientos, la noción de pertenencia y el acceso a las herramientas tecnológicas. Se encontraron controversias con respecto a los factores que motivan a la utilización de los coworking, la contribución de las herramientas tecnológicas y la contribución a la creatividad e innovación; sin embargo son aisladas y la mayoría de autores mantiene una posición positiva. Sobre el intercambio de conocimiento se encontraron mayores controversias sobre las características de los participantes y la dinámica en los espacios de coworking; sin embargo, se encontró que la interacción social es fundamental en el intercambio del conocimiento y la colaboración. Por este motivo, estos espacios resaltan la importancia de la proximidad física ofreciendo ambientes abiertos que permiten la colaboración. / In recent years, major changes in working conditions worldwide, influenced by economic crises and transformations in various industries, have led to the emergence of more independent professionals. This trend motivated the appearance of coworking to satisfy this new need. Through the review of the literature, this research aims to present the state of the art on the contribution of coworking spaces to creativity and innovation. Motivational factors, technological tools, information exchange among participants and the role of spaces in creativity and innovation have been taken into account. Studies show that the contribution of these spaces is positive since it enhances the creative and innovative performance of the participants, achieved mainly through the social factor, the exchange of knowledge, the notion of belonging and access to technological tools. Controversies were found regarding the factors that motivate the use of coworking, the contribution of technological tools and the contribution to creativity and innovation; however, they are isolated and most authors maintain a positive position. Regarding the exchange of knowledge, greater controversies were found about the characteristics of the participants and the dynamics in the coworking spaces; However, it was found that social interaction is fundamental in the exchange of knowledge and collaboration. For this reason, these spaces highlight the importance of physical proximity by offering open environments that allow collaboration. / Trabajo de Suficiencia Profesional

In der Verkehrswirtschaft findet ein von der Europäischen Union ausgelöster Deregulierungsprozess statt, welcher zu neuen und wissenschaftlich bisher nicht identifizierten Geschäftsmodellen in den Transportketten des Schienengüterverkehrs in Europa geführt hat. Diese Geschäftsmodelle stellen den Untersuchungsgegenstand der Dissertation dar. Zur Durchführung deren Identifikation definiert der Autor ein Geschäftsmodellverständnis und grenzt dieses vom Strategiebegriff ab. Er konkretisiert den Geschäftsmodellbegriff mit der Art und Weise der Wertschöpfung im Unternehmen und nutzt dafür unter anderem theoretische Ansätze des strategischen Managements und der Institutionenökonomie. Die gewählten Ansätze verknüpft er zu einem Wertschöpfungswürfel, mit welchem er die Identifikation der Wertschöpfung in den Geschäftsmodellen des Schienengüterverkehrs vornimmt. Den Leistungsumfang der Geschäftsmodelle des Schienengüterverkehrs gegenüber den Kunden bringt der Autor durch die Berücksichtigung der Transportketten in die Diskussion ein. Aus den Dimensionen Art und Weise der Wertschöpfung und Leistungsumfang in den Transportketten bildet er ein Portfolio zur Geschäftsmodellidentifikation, welches neun theoretische Geschäftsmodelle in den Transportketten des europäischen Schienengüterverkehrs beschreibt. Um die Geschäftsmodelle auch empirisch nachzuweisen führt der Autor eine Studie unter Güterbahnen im deutschsprachigen Raum durch. Die Auswertung erfolgt mittels einer Korrespondenzanalyse, durch welche das theoretisch aufgestellte Portfolio bestätigt wird und sechs zum Teil signifikant verschiedene Geschäftsmodelle in den Transportketten des Schienengüterverkehrs identifiziert werden. Mittels der entwickelten Geschäftsmodelllogik ermittelt der Autor den Veränderungsbedarf je Geschäftsmodell, wofür auch erweiterte Korrespondenzanalyen zur Anwendung kommen. (Autorenreferat) / In transport economics a deregulation process is taking place, triggered by the European Union, which has led to new and not scientifically identified business models in transport chains of European rail freight transport. These business models represent the examination subject of the thesis. For their identification the author defines an understanding of business model and delimits this from the strategy concept. He puts the business model concept in concrete terms with the way of the added value in the enterprise and uses among other things theoretical approaches of the strategic management and the institutional economics. He connects the chosen approaches to an added value cube with which he carries out the identification of the added value in the business models of rail freight transport. Considering also transport chains the author brings into the discussion the scope of work of the business models of rail freight transport for the customer. Out of the dimensions ‘way of the added value’ and ‘scope of work in the transport chains’ he forms a portfolio for the business model identification which describes nine theoretical business models in the transport chains of the European rail freight transport. To prove the business models also empirically, the author carries out a study under railway undertakings in the German-speaking area. The examination of the study was done with a correspondence analysis with which the theoretically built portfolio was confirmed and six partly significantly different business models in the transport chains of the rail freight transport were identified. By means of the developed business model logic the author determines the change requirement per business model. For this he uses also enlarged applications of the correspondence analysis. (Author’s abstract)

Debido a que la creación de valor refleja la ganancia de beneficios para un emprendimiento, es importante conocer como crearla y quienes son capaces de crearlas. Por ello, el propósito de esta investigación es contrastar posturas y valoraciones de los autores consultados respecto al rol del emprendedor y empresario frente a la innovación, capital intelectual y modelos de negocios para la creación de valor en un emprendimiento, ya que diferentes posturas coinciden que enfocar esfuerzos en el desarrollo de estos factores permitiría la generación de valor y conocer su desarrollo con éxito permitirá identificar el rol del emprendedor y empresario. Por consiguiente, responder a la interrogante central: ¿Cuál es el rol del emprendedor y del empresario en la creación de valor para un emprendimiento? Por tanto, el presente estudio también sugiere desarrollar nuevas investigaciones respecto al rol del emprendedor y empresario frente a otros factores relacionados que contribuyan en la creación de valor. / Since the creation of value reflects the profit gain for an enterprise, it is important to know how to create it and who is capable of creating it. For this reason, the purpose of this research is to contrast the positions and evaluations of the authors consulted regarding the role of the entrepreneur and businessman in the face of innovation, intellectual capital and business models for the creation of value in an enterprise, since different positions coincide that Focusing efforts on the development of these factors would allow the generation of value and knowing its development successfully will allow us to identify the role of the entrepreneur and businessman. Therefore, answer the central question: What is the role of the entrepreneur and the entrepreneur in creating value for an enterprise? Therefore, the present study also suggests developing new research regarding the role of the entrepreneur and businessperson compared to other related factors that contribute to the creation of value. / Trabajo de Suficiencia Profesional

La innovación abierta y cerrada en relación con la creación de valor son temas muy controversiales para encontrar diferentes posturas de autores desde distintas perspectivas. En consecuencia, al pasar el tiempo han ido evolucionando con las investigaciones de los autores, siendo pieza fundamental para el desarrollo y competitividad de las empresas a nivel global y mundial. El presente trabajo de suficiencia profesional se realizó con un método cualitativo y un enfoque hermenéutico donde se procedió a la búsqueda de revistas científicas en bibliotecas digitales. Por un lado, se tomó en cuenta previa a la búsqueda tres subtemas que son: El diseño, gestión y la estrategia de la innovación para la creación de valor. Por otro lado, se pudo encontrar semejanzas y algunas controversias con los autores, sin embargo, la innovación abierta genera muy buenos resultados en las empresas que las han implementado, pero son pocas las que han llegado a concretarlas debido a la poca experiencia, costos y presupuestos que estas generan a las empresas. También, se pudo resaltar que algunos autores con altas tasas de innovación abierta generan valor en sus empresas y clientes. Además, utilizan como estrategia a los grupos de interés externos e internos como piezas fundamentales para su innovación. Es importante la reputación ganada de las empresas para que realicen cambios de innovación. Finalmente, en el caso de algunos autores mantienen su postura con relación a la que la innovación cerrada manifiestan que es adecuada y no debería cambiarse a una innovación abierta. / Open and closed innovation in relation to value creation are very controversial topics to find different positions of authors from different perspectives. Consequently, over time they have evolved with the authors' research, being a fundamental piece for the development and competitiveness of companies at a global and global level. The present work of professional sufficiency was carried out with a qualitative method and a hermeneutical approach where we proceeded to search for scientific journals in digital libraries. On the one hand, three sub-topics were considered prior to the search, which are: The design, management and strategy of innovation for the creation of value. On the other hand, it was possible to find similarities and some controversies with the authors. However, open innovation generates very good results in the companies that have implemented them, but few have managed to achieve them due to the little experience, costs and budgets that these generate for companies. Also, it was possible to highlight that some authors with high rates of open innovation generate value in their companies and clients. What's more, they use external and internal interest groups as a strategy as fundamental pieces for their innovation. The earned reputation of companies is important for them to make innovation changes. Finally, in the case of some authors, they maintain their position in relation to which they state that closed innovation is adequate and should not be changed to open innovation. / Trabajo de Suficiencia Profesional

The advance of the Internet has resulted in an immensely interconnected world, which produces a tremendous amount of data. It has come to change our daily lives and behaviours tremendously. The trend is especially seen in the field of e-commerce where the customers have started to require more and more from the product and service providers. Moreover, with the rising competition, the companies have to adopt new ways of doing things to keep their position on the market as well as keeping and attracting new customers. One important factor for this is excelling customer service. Today, companies adopt technologies like BDA and AI to enhance and provide excellent customer service. This study aims to investigate how two Swedish cooperations extract value from their customer services with the help of BDA and AI. This study also strives to create an understanding of the expectations, requirements and implications of the technologies from the participants' perspectives that in this case are the employees of these mentioned businesses. Moreover, many fail to see the true potential that the technologies can bring and especially in the field of customer service. This study helps to address these challenges and by pinpointing the ’value- factors’ that companies participating in this study extracts, it might encourage the implementation of digital technologies in the customer service with no regard to the size of the company. This thesis was conducted with a qualitative approach and with semi-structured interviews and systematic observations with two Swedish companies acting on the Chinese market. The findings from the interviews, conducted with these selected companies, present that the companies actively use BDA and AI in their customer service. Moreover, several value-factors are pinpointed in the different stages of customer service. The most reoccurring themes are: ”proactive support”, ”relationship establishment”, ”identifying attitudes and behaviours” and ”real-time support”. Moreover, as for the value-creating factors before and after the actual interaction the reoccurring themes are ”competitive advantage”, ”high-impact customer insights”, ”classification”, ”practicality”, as well as ”reflection and development”. This essay provides knowledge that can help companies to further their understanding of how important customer service along with BDA and AI is and how they can support competitive advantage as well as customer loyalty. Since the thesis only focused on the investigation of Swedish organizations on the Shanghainese market, it would be of interest to continue further research on Swedish companies as China is seen to be in the forefront when it comes to utilizing these technologies.

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.