Corporate governance, integrated reporting, and stakeholder management: A case study of Eskom
AbstractKing III recommends the use of integrated reporting to report on an organisationâ€™s corporate governance practices and triple- bottom-line (TBL) performance. This article qualitatively evaluates Eskomâ€™s response to their stakeholdersâ€™ TBL interests and expectations. Eskomâ€™s 2012 integrated report did not fully disclose stakeholder management at the rational level, i.e. it did not identify, group, and map its stakeholder groups with their respective TBL interests and expectations. Through content analysis, applying deductive coding on the Eskom 2012 integrated report, it was found that, at a transactional level, the report meaningfully disclosed the utilityâ€™sÂ engagement with the majority of stakeholdersâ€™ TBL interests and expectations.Â
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