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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

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The Future of the UN Sustainable Development Goals

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

Abstract

This chapter reports on a mixed methods study examining the process and evolution of Sustainability Reporting in companies in three island economies in Africa: Mauritius, Madagascar and Seychelles. The aim is to extend understanding of the complexity in corporate processes for developing a sustainability report, the challenges faced by organisations and the way the sustainability reporting process has an impact on the implementation of sustainable 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 variables in Sustainability Reporting (SR) processes

  • The stakeholders involved in the SR process

  • The impact of the Triple Bottom Line (TBL) approach

  • The drivers, benefits and obstacles of SR

  • The impact of SR on SDGs

This chapter provides a critical 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 governments in implementing sustainable 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.

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Notes

  1. 1.

    Data was collected by the first author in each of the three locations.

  2. 2.

    Data was collected by the first author in Mauritius where there is no requirement for approval by a human research ethics committee. Nevertheless adherence to ethical standards including confidentiality were considered to be central to this research. The second author has not had access to any of the initial data, and conducted analysis on the aggregated data for the development of this chapter.

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Author information

Authors and Affiliations

  1. Rushmore School of Business, Quatre Bornes, Mauritius

    Sanjiv Gungadeen

  2. Murdoch University, Perth, Australia

    Megan Paull

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  1. Sanjiv Gungadeen
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Correspondence to Sanjiv Gungadeen .

Editor information

Editors and Affiliations

  1. Guildhall Faculty of Business and Law, London Metropolitan University, London, UK

    Samuel O. Idowu

  2. Cologne Business School, Cologne, Germany

    René Schmidpeter

  3. International Training Centre of the ILO, Turin, Italy

    Liangrong Zu

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Gungadeen, S., Paull, M. (2020). 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. In: Idowu, S., Schmidpeter, R., Zu, L. (eds) The Future of the UN Sustainable Development Goals. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-21154-7_6

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