Data Management Plan for Enablers and Barriers to Sustainability Reporting: Zimbabwe Perspectives

<p dir="ltr">This study aims to investigate the enablers and barriers to obtaining suitable information for Sustainability reporting prepared for Zimbabwean firms listed on the Zimbabwe Stock Exchange and Victoria Falls Securities Exchange. For data collection, semi structured interviews and secondary data in the form of sustainability reports, company websites, industry reports will be utilised. The study participants are divided into 2 groups, internal and external stakeholders. The Internal stakeholders consist of the personnel who collate the data and organise it for the preparer, eg finance managers, business managers, safety and health quality officers, sustainability officers and data collectors within the firms. The external stakeholders consist of those who work outside of the firm eg preparers, data collectors within the firms of the preparers, regulatory authorities, investors, policy makers and any civil society organizations. The goals are to find out what those enablers and barriers are, if external stakeholders have an influence on the sustainability information and what sustainability information is considered material for sustainability reporting within the context of Zimbabwe.</p>