Corporate engagement with the sustainable development agenda: a content analysis of sustainability reporting by Zimbabwean listed companies

Chonzi, Chiedza

Corporate engagement with the sustainable development agenda: a content analysis of sustainability reporting by Zimbabwean listed companies

Thesis / Dissertation

2026

Publisher

University of Cape Town

Department

College of Accounting

Faculty

Faculty of Commerce

Abstract

The need to implement practices that promote sustainable development has been emphasised by the multitude of economic, environmental and societal challenges currently facing the world. Sustainable development remains a growing global priority, driven by societal and environmental changes that threaten human survival. Human development activities have had far reaching consequences that have resulted in social imbalance, environmental degradation and climate volatility. The severity of these challenges called for a collective response to address the consequences of human development activities. The 17 Sustainable Development Goals (SDGs) of the United Nations sustainable development agenda were developed in response. For the aspirations of the sustainable development agenda to be realised there is need for various stakeholders to actively participate in promoting practices aligned with the SDGs. The United Nations highlighted the need for private sector participation in achieving the goals of sustainable development. Similarly, the Zimbabwean government has called on private sector businesses to contribute to the success of its national development agenda and to support the SDGs. The SDG agenda is a matter of importance globally and the SDGs have been given specific consideration in Zimbabwe's national development strategy. Considering the global significance of the SDGs and their relevance in Zimbabwe, along with the critical role the private sector plays in achieving these goals, this study explores the engagement of local listed companies in Zimbabwe with the sustainable development agenda, based on the information provided in their annual reports. To understand how the top listed companies in Zimbabwe are addressing the SDGs, the researcher conducted a qualitative content analysis on the most recent, publicly available, annual reports of 16 Zimbabwean listed companies. This study explores how top listed companies in Zimbabwe contribute to the SDGs, according to the information disclosed in the annual reports. Using qualitative content analysis, several themes were identified, highlighting corporate alignment with the SDGs, the prioritisation of goals, and the integration of the SDGs into Environmental, Social and Governance (ESG) initiatives and corporate strategies. These findings provide insights into private sector contributions to Zimbabwe's national development agenda and the global sustainability efforts.