An Evaluation of Integrated Reporting Implementation, Operational Dynamics, and Improvement Levers at Econet Wireless Zimbabwe

Abstract

This dissertation, titled An Evaluation of Integrated Reporting Implementation, Operational Dynamics, and Improvement Levers at Econet Wireless Zimbabwe,” examines the shift from regulatory-driven reporting to strategic value creation through Integrated Reporting (IR) in Zimbabwe’s unstable economic context. Utilizing an explanatory. In a sequential mixed-methods design, the study first conducts a quantitative content analysis of Econet's integrated reports from 2022 to 2025 to assess their alignment with the Integrated Reporting Framework (<IR>). Results show a big jump in technical alignment, from 85.3% in 2022 to 96.1% in 2025. This investigation reveals that reporting is improving, but challenges persist in visualizing business models and demonstrating how stakeholder engagement influences strategy. The subsequent qualitative phase, informed by thematic analysis of interviews with 17 stakeholders, indicates that initial adoption was motivated by regulatory compliance (Statutory Instrument 134 of 2019) but subsequently transformed into a strategic necessity associated with articulating the value of Econet’s 5G and digital transformation investments. Key operational challenges identified include entrenched departmental silos, a “data chasm” between fragmented systems, difficulties in measuring intangible capital (intellectual and human capital), and the constraining effects of Zimbabwe’s hyperinflationary VUCA (Volatile, Uncertain, Complex, Ambiguous) context on meaningful forward-looking analysis. The combination of quantitative and qualitative findings reveals a significant gap; high-quality external reporting is achieved through a manual, isolated internal process, suggesting that the shift from a "combined report" to embedded "integrated thinking" is not because of a lack of management commitment but because of internal information architecture. The study concludes by identifying four strategic improvement levers: implementing an integrated performance dashboard to unify data systems, formalizing IR governance with a dedicated manager and cross-functional committee, developing a pilot measurement framework for intangible capital, and institutionalizing scenario planning capabilities to navigate economic volatility. These suggestions give Econet and other companies in developing countries a useful guide on how to turn IR from a compliance and communication tool into a real driver of internal decision-making, strategic resilience, and long-term value creation.