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Stakeholder engagement in sustainability accounting and reporting

Author

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  • Amanpreet Kaur
  • Sumit Lodhia

Abstract

Purpose - The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Design/methodology/approach - Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis. Findings - The findings of this research identified the importance of stakeholder engagement in the entire sustainability accounting and reporting process, the development of strategic plans and sustainability indicators, the measurement of sustainability performance and the preparation of sustainability reports. Research limitations/implications - This study, by integrating the sustainability accounting and reporting literature with the stakeholder salience concepts of power, legitimacy, urgency and proximity, illustrates the critical role of stakeholder engagement in the sustainability accounting and reporting process of three local councils. Practical implications - This study has implications for public sector organisations (PSOs) and their stakeholders in relation to stakeholder engagement in sustainability accounting and reporting. The findings of this study will also be useful to corporations in understanding the importance of stakeholder engagement in sustainability accounting and reporting. Social implications - The public sector is expected to be a leader in sustainability and this paper provides evidence of three councils who through their stakeholder engagement provide exemplars of useful practices that could be adopted by other entities. Originality/value - Prior research in PSOs has primarily focused on the sustainability accounting and reporting process but has given limited consideration to the involvement of stakeholders. The focus on stakeholder engagement through the use of managerial stakeholder theory extends the role of stakeholders from merely being an audience for sustainability reports to an influential contributor in the sustainability accounting and reporting process.

Suggested Citation

  • Amanpreet Kaur & Sumit Lodhia, 2018. "Stakeholder engagement in sustainability accounting and reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 338-368, January.
    • Handle: RePEc:eme:aaajpp:aaaj-12-2014-1901
    DOI: 10.1108/AAAJ-12-2014-1901
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    Citations

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    Cited by:

    1. Muslichah Muslichah & Wiyarni Wiyarni & Enggar Nursasi, 2019. "The effect of Knowledge, Perceived Usefulness and Social Norms on Intention to Prepare Integrated Reporting in SMEs," International Journal of Business and Social Research, LAR Center Press, vol. 9(4), pages 13-25, April.
    2. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2023. "Cultural accountability in the annual report: The case of First Nations entities in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4453-4478, December.
    3. Aurelio Tommasetti & Riccardo Mussari & Gennaro Maione & Daniela Sorrentino, 2020. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?," Sustainability, MDPI, vol. 12(5), pages 1-19, March.
    4. Davide Giacomini & Anna Simonetto, 2020. "How Mayors Perceive the Influence of Social Media on the Policy Cycle," Public Organization Review, Springer, vol. 20(4), pages 735-752, December.
    5. Inten Meutia & Shelly F. Kartasari & Zulnaidi Yaacob, 2022. "Stakeholder or Legitimacy Theory? The Rationale behind a Company’s Materiality Analysis: Evidence from Indonesia," Sustainability, MDPI, vol. 14(13), pages 1-20, June.
    6. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    7. Sujatha Ravinarayana Bhat & Mohd Asrul Affendi Abdullah, 2023. "Factors Influencing Sustainability Reporting Practices among Listed Companies in Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 74-83, May.
    8. Oluyomi A. Osobajo & Adekunle Oke & Ama Lawani & Temitope S. Omotayo & Nkeiruka Ndubuka-McCallum & Lovelin Obi, 2022. "Providing a Roadmap for Future Research Agenda: A Bibliometric Literature Review of Sustainability Performance Reporting (SPR)," Sustainability, MDPI, vol. 14(14), pages 1-20, July.
    9. Muslichah Muslichah & Wiyarni Wiyarni & Enggar Nursasi, 2019. "The effect of Knowledge, Perceived Usefulness and Social Norms on Intention to Prepare Integrated Reporting in SMEs," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 9(4), pages 13-25, April.
    10. Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
    11. Ewelina Zarzycka & Joanna Krasodomska, 2021. "Environmental key performance indicators: the role of regulations and stakeholder influence," Environment Systems and Decisions, Springer, vol. 41(4), pages 651-666, December.
    12. Zarzycka Ewelina & Krasodomska Joanna & Dobija Dorota, 2021. "Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(1), pages 112-135, March.
    13. Bowen Lu & Shangzhi Yue, 2022. "A Study on the Mechanism of Environmental Information Disclosure Oriented to the Construction of Ecological Civilization in China," Sustainability, MDPI, vol. 14(10), pages 1-14, May.
    14. Mohammed Muneerali Thottoli & Md. Aminul Islam & Farid Ahammad Sobhani & Shafiqur Rahman & Md. Sharif Hassan, 2022. "Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database," Sustainability, MDPI, vol. 14(23), pages 1-14, December.
    15. María Consuelo Pucheta‐Martínez & Inmaculada Bel‐Oms & Lúcia Lima Rodrigues, 2020. "Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3025-3037, December.
    16. Giovanna Facury Aigner & Joshua Onome Imoniana & Washington Lopes Silva, 2022. "On the relation between sustainability report and assurance standards in Brazilian financial institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(3), pages 298-316, March.
    17. Hanna Czaja-Cieszyńska & Dominika Kordela & Beata Zyznarska-Dworczak, 2021. "How to make corporate social disclosures comparable?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(2), pages 268-288, December.
    18. Sara Amabile & Francesca Conte & Agostino Vollero & Alfonso Siano, 2022. "Measuring and evaluating CSR information and involvement strategies on corporate Facebook pages," Italian Journal of Marketing, Springer, vol. 2022(3), pages 341-369, September.
    19. Beata Zyznarska-Dworczak, 2020. "Sustainability Accounting—Cognitive and Conceptual Approach," Sustainability, MDPI, vol. 12(23), pages 1-24, November.
    20. Monika Wieczorek-Kosmala & Dorota Marquardt & Jarosław Kurpanik, 2021. "Drivers of Sustainable Performance in European Energy Sector," Energies, MDPI, vol. 14(21), pages 1-17, October.

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