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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.
SCIMA tietueen numero: 276293
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