ジンバブエ上場企業のパフォーマンスに対する企業サステナビリティ報告の環境次元の認識効果の評価

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:新興国・建設業での環境開示とパフォーマンスの認識メカニズムを理論的に検証する材料となる。

🏢実務担当者:新興国サプライヤーの開示成熟度や環境ガバナンス体制を評価する際の着眼点を提供する。

🏛政策担当者:規制執行の不均一が開示効果を損なう点は、開示制度設計と業界ガイダンス整備の重要性を示す。

The study examines how environmental sustainability reporting influences the performance of listed construction firms in Zimbabwe. The study responds to a notable research gap in developing economies, particularly within the construction sector, where limited qualitative evidence exists on how managers perceive the relationship between environmental corporate sustainability practices and organisational performance. While prior studies have largely focused on quantitative approaches in developed contexts, this paper adopts a qualitative perspective to generate context-specific insights. Guided by the interpretivist philosophy and informed by Signalling Theory and Legitimacy Theory, the study employed a qualitative research design using purposive sampling. Data were gathered through semi-structured interviews, and document analysis of sustainability reports from selected firms listed on the Zimbabwe Stock Exchange. The data were analysed through thematic and content analysis to identify recurring patterns and perceptions. The findings indicate that environmental sustainability reporting is generally perceived to enhance firm performance through improved corporate reputation, stronger stakeholder confidence, regulatory compliance, operational efficiency, waste reduction, and better resource management. Key environmental practices identified include environmental management systems, recycling and reuse initiatives, pollution control measures, land rehabilitation, and water conservation strategies. However, the study also found that firms face constraints such as resource limitations, economic instability, and uneven regulatory enforcement, which may hinder the full benefits of environmental sustainability initiatives. The paper concludes that the environmental dimension of corporate sustainability reporting can contribute positively to organisational performance when supported by effective implementation and strategic commitment. It recommends that listed firms strengthen environmental governance systems, integrate sustainability into core business strategy, invest in cleaner technologies, and improve disclosure quality. Policymakers are encouraged to enhance regulatory support and industry guidance for sustainability reporting. Future research may extend this inquiry to other sectors, compare listed and non-listed firms, and explore longitudinal changes in sustainability reporting practices across emerging markets.

• openalex https://doi.org/10.36096/ijbes.v8i5.1370first seen 2026-10-20 04:39:26