The Impact of Sustainability Reporting on Corporate Performance of the Firms in New Zealand
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Authors
Weerasena, Kalana
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Degree
Master of Applied Management
Grantor
Southern Institute of Technology
Date
2025
Supervisors
Kumar, Vijay
Type
Masters Dissertation
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
Sustainability reporting
Corporate performance
Stakeholder trust
Employee engagement
New Zealand
Corporate performance
Stakeholder trust
Employee engagement
New Zealand
ANZSRC Field of Research Code (2020)
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Abstract
This research aims to explore the impact of sustainability reporting (SR) on the corporate performance of the firms in New Zealand. Sustainability reporting in New Zealand is transitioning from voluntary to mandatory, and it is beneficial to assess the impact on corporate performance in implementing SR to promote the concept within the business. To conduct the research, three research objectives were identified. The first one was to explore the impact of sustainability reporting on corporate performance. The second was to assess how sustainability reporting has impacted the non-financial performance of a business firm in New Zealand. The third objective was to explore the challenges faced by the firms in implementing SR.
The study was grounded in an interpretivist research paradigm under an exploratory research methodology. A thematic analysis was conducted on the qualitative data collected through six semi-structured interviews to derive the findings.
Research findings indicate that Sustainability Reporting has a positive impact on an organisation's long-term financial performance. At the same time, stakeholder trust, brand reputation, and employee engagement are valuable elements of a firm's corporate performance. Research also identified several challenges to adopting SR in the New Zealand context, both internal and external to the business. These findings contribute to a deeper understanding of how sustainability reporting can improve corporate performance in New Zealand. The time has come to accept that corporate managers must take sustainability as a strategic issue, rather than a compliance exercise.
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CC BY-NC Attribution-NonCommercial 4.0 International