A framework for social sustainability reporting by third party logistics companies - the case of South Africa

Abstract

The 2030 Agenda for Sustainable Development (SDGs) has made sustainability reporting to gain more prominence among companies and socially responsible communities. Despite the increasing awareness of sustainability by companies, the social aspects and practices thereof are often neglected. The social sustainability reporting by South African road freight logistics companies is such an example and is largely unknown. The main objective of this research was to develop a conceptual framework for improving social sustainability reporting by South African road freight logistics sector. The research was motivated by a gap in research regarding the framework that is appropriate for social sustainability reporting by South African road freight logistics companies. The research was conducted in three phases. The first phase evaluated the extent to which South African road freight logistics companies report on social sustainability performance as well as assess the effectiveness of social sustainability reporting practices of South African road freight logistics companies. This phase was addressed qualitatively by means of documentary analysis of sustainability reports of road freight logistics companies. The second phase investigated the challenges that South African road freight logistics companies face when reporting their social sustainability performance as well as determine measures that road freight logistics companies in South Africa can take to improve their social sustainability reporting. This phase was addressed qualitatively by means of semi structured interviews of representatives of of road freight logistics companies. The third phase involved a synthesis of the results of both phase 1 and 2 into a social sustainability reporting framework that can be used by the road freight logistics companies in South Africa. This research has shown that the extent to which South African road freight logistics companies report on social sustainability performance is very low. The study has also shown that the South African road freight logistics companies are not effective when reporting on social sustainability. The research has determined the challenges that South African road freight logistics companies face when reporting their social sustainability performance and suggested measures that can be taken to mitigate these challenges. The research has also determined measures that road freight logistics companies in South Africa can take to improve their social sustainability reporting. These measures have been outlined and incorporated in the developed framework. This study contributes to the body of knowledge on social sustainability reporting as themes unique to the social sustainability reporting by road freight logistics companies were identified. This study further adds to sustainability literature as it is the first study in the South African context to develop a social sustainability reporting framework specific to road freight logistics companies. Practitioners and researchers could use the findings of this study to develop and improve frameworks for social sustainability reporting by businesses in various sectors. The proposed framework should enable business leaders to provide a comprehensive report on social sustainability performance and assist in strengthening a business’s commitment to social sustainability.