Stakeholder Engagement and Dialogue; In Book; Sustainability Accounting and Accountability

Engagement and dialogue with stakeholders are increasingly recognized as crucial elements of sustainability reporting, while conceding that there is a shortage of evidence within social and environmental reports that such engagement and dialogue is actually taking place. In addressing these important issues, the aims of this chapter are to:

• Explain why engagement and dialogue with a range of stakeholders are crucial elements of sustainability reporting.
• Examine various theoretical perspectives regarding the prioritization of different stakeholders’ needs and expectations, as identified through stakeholder dialogue, in the social and environmental reporting process.
• Evaluate some of the key difficulties faced when an organization seeks to engage a broad range of stakeholders in the determination and discharge of the organization’s social and environmental responsibilities, and the duties of accountability allied to these responsibilities.
• Identify some of the stakeholder engagement and dialogue processes employed in practice by organizations.