Sustainability Reporting and Its Impact on the Implementation of Sustainable Development Goals in Island Economies in Africa: A Comparative Study of Private Sector Organisations in Mauritius, Madagascar and Seychelles

Sanjiv Gungadeen () and Megan Paull ()
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Sanjiv Gungadeen: Rushmore School of Business
Megan Paull: Murdoch University

A chapter in The Future of the UN Sustainable Development Goals, 2020, pp 123-152 from Springer

Abstract: Abstract This chapter reports on a mixed methods study examining the process and evolution of SustainabilitySustainability ReportingSustainability reporting in companies in three island economiesIsland economies in Africa: Mauritius, Madagascar and Seychelles. The aim is to extend understanding of the complexity in corporate processes for developing a sustainability reportSustainability report, the challenges faced by organisations and the way the sustainability reporting process has an impact on the implementation of sustainableSustainable developmentSustainable development goals in the countries under study. Details of the various factors that emerged related to sustainability reporting in organisations in the countries are discussed. These include: The variablesVariables in Sustainability Reporting (SR) processes The stakeholdersStakeholders involved in the SR process The impact of the Triple Bottom LineTriple bottom line (TBL) approach The driversDrivers, benefitsBenefits and obstaclesObstacles of SR The impact of SR on SDGsSustainable Development Goals (SDGs) This chapter provides a critical analysisImpact analysis of how the companies under study in the three countries integrate SDGs into their business activities. Ultimately, this study aims to evaluate the efficiency of the governmentsGovernment in implementing sustainable developmentSustainable development. The focus is therefore on a contribution to the knowledge gap in this field of research with particular attention paid to the influence of context.

Date: 2020
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DOI: 10.1007/978-3-030-21154-7_6

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