Developing a model corporate records management system for sustainability reporting: A case of the Iringa region in Tanzania

Abstract

The purpose of the study was to develop a model for a corporate records management system with special reference to sustainability reporting in the Iringa region of Tanzania. The study used evidence gathered in 2004 and 2005 from nine exporting companies to determine the existing practices of corporate records management with the main focus on sustainability reporting systems. The evidence showed that the existing corporate records management practices did not adequately support verifiable sustainability reporting systems. Drawing on the empirically identified shortcomings of the existing corporate records management practices in the Iringa region and the literature review, a model was developed for corporate records management systems. The model proposed by this study has important implications for the use of corporate information and records for sustainable development, corporate accountability and corporate social responsibility through verifiable sustainability reporting. [ABSTRACT FROM AUTHOR]