How do state-owned enterprises (SOEs) prioritise and disclose the sustainable development goals (SDGs): evidence from South Africa

Kayla Hosiosky, Lindani Myeza and Gary Marques

Journal of Public Budgeting, Accounting & Financial Management, 2026, vol. 38, issue 4, 591-631

Abstract: PurposeThis study identifies the Sustainable Development Goals (SDGs) that are most prioritised in terms of the integrated reporting quality of South African State-Owned Enterprises (SOEs) listed under Schedule 2 and 3B of the Public Finance Management Act (PFMA).Design/methodology/approach35 Integrated and annual reports of SOEs listed in Schedule 2 and 3B of the PFMA for the 2022 year-end were examined. A detailed quantitative content analysis was conducted using a constructed quality measure that combines multiple indicators from sustainability reporting literature to assess the quality of SDG disclosures.FindingsSOEs do not prioritize providing stakeholders with high-quality SDG information. Instead, disclosures are often unbalanced, lack relevance, and consist primarily of qualitative narratives with dense but unsubstantial content. This approach hinders stakeholders' ability to understand sustainability actions and strategies. The findings indicate that annual reports are not specifically focused on key sustainable development areas relevant to the SOEs' mandates, suggesting that stakeholder information needs are not central and that accountability is diminished.Originality/valueThis study adds to the expanding literature on SDG reporting in the public sector by providing new insights to guide policymakers and governance bodies in improving sustainability and SDG reporting. Additionally, the findings on the prioritized SDGs in terms of disclosure quality in SOEs can inform stakeholders' decision-making processes, enabling more effective decisions.

Keywords: State-owned enterprises; Sustainable development goals; Disclosure quality; Sustainability; Integrated reporting (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-10-2024-0213

DOI: 10.1108/JPBAFM-10-2024-0213

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