Articlegreen2011

The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points

395 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Governance, Compliance, and Sustainability

Abstract

Abstract The aim of the article is to investigate the quality of stakeholder engagement (SE) in sustainability reporting (SR). The first part analyses the role of SE in SR according to the literature: SE is a fundamental step of the reporting process because of its role in defining materiality and relevance of the information communicated. The second part of the paper is dedicated to an empirical analysis of a sample of sustainability reports. The analysis showed that what is really applied in a wide majority of the cases is a stakeholder management approach rather than an SE approach. In the light of the above, questions for the future are if SE is moving from being a simple way to consult and influence stakeholders to an effective instrument for involving them in the company's decision making, through a mutual commitment. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.

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References

n.d.A theory of justice original edition 1984Content Analysis: An Introduction to its Methodology.2010Strategic management a stakeholder approach 1969A Ladder Of Citizen Participation 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts

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