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| Tekijä: | Manetti, G. |
| Otsikko: | The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points |
| Lehti: | Corporate Social Responsibility and Environmental management
2011 : MAR, VOL. 18:2, p. 110-122 |
| Asiasana: | stakeholders sustainable development decision making empirical research literature co-operation |
| Kieli: | eng |
| Tiivistelmä: | This article aims to examine the quality of stakeholder engagement (SE) in sustainability reporting (SR). The first part discusses the role of SE in SR according to the literature: SE is a fundamental step of the reporting process resulting from its role in defining materiality and relevance of the communicated information. The second part comprises of an empirical analysis of a sample of sustainability reports. The analysis implied that what is really applied in most of the cases is a stakeholder management approach instead of an SE approach. In the light of the above, questions for the future rise if SE is shifting from being a simple way to consult and influence stakeholders to an effective instrument for engaging them in the company's decision making, through a mutual commitment. |
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