The role of stakeholder engagement and dialogue within the sustainability accounting and reporting process

2018 ◽  
Vol 31 (1) ◽  
pp. 338-368 ◽  
Author(s):  
Amanpreet Kaur ◽  
Sumit Lodhia

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.


2018 ◽  
Vol 34 (5) ◽  
pp. 1-4 ◽  
Author(s):  
Sie Bing Ngu ◽  
Azlan Amran

Purpose This paper aims to illustrate that stakeholder engagement is a fundamental step of the sustainability reporting process, as it assists in defining the materiality and relevance of the information communicated and enhances greater transparency and greater accountability to stakeholders. Findings In today’s corporate world, the role of stakeholder engagement has been recognized as being significant in completing the process for materiality disclosure in sustainability reporting, and it has become one of the vital elements in advancing sustainable development in the corporate sector. The materiality approach has been recommended as the instrument for scoping and defining the content for sustainability reporting or reports that only disclose issues that are considered material from the perspective of the stakeholders. This is relevant to both businesses and stakeholders. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the leading global companies in preparing their sustainability reports.


2021 ◽  
Vol 13 (15) ◽  
pp. 8562
Author(s):  
Andres M. Urcuqui-Bustamante ◽  
Theresa L. Selfa ◽  
Paul Hirsch ◽  
Catherine M. Ashcraft

Payment for ecosystem services (PES) is a market-based policy approach intended to foster land use practices, such as forest conservation or restoration, that protect and improve the benefits from healthy, functioning ecosystems. While PES programs are used globally, they are an especially prominent environmental policy tool in Latin America, where the vast majority are payment for hydrological services (PHS) programs, which incentivize the conservation and restoration of ecosystems associated with water production and clean water for clearly defined water users. As a market mechanism, PHS approaches involve a transactional relationship between upstream and downstream water users who are connected by a shared watershed. While existing literature has highlighted the important role of non-state actors in natural resource management and program effectiveness, few studies have explored the role of stakeholder participation in the context of PHS programs. Building on the collaborative learning approach and the Trinity of Voice framework, we sought to understand how and to what extent PHS program stakeholders are engaged in PHS design, implementation, and evaluation. In this paper we explored (1) the modes of stakeholder engagement in PHS programs that program administrators use, and (2) the degree to which different modes of stakeholder participation allow PHS stakeholders to have decision power with which to influence PHS policy design and expected outcomes. To better understand the role of stakeholder participation, and the different ways participation occurs, we used a comparative multiple-case study analysis of three PHS program administration types (government, non-profit, and a mixed public–private organization) in Mexico and Colombia that have incorporated stakeholder engagement to achieve ecological and social goals. Our analysis draws on institutional interviews to investigate the modes of stakeholder engagement and understand the degree of decision space that is shared with other PHS stakeholders. Across all cases, we found that the trust between key actors and institutions is an essential but underappreciated aspect of successful collaboration within PHS initiatives. We conclude with recommendations for ways in which program administrators and governmental agencies can better understand and facilitate the development of trust in PHS design and implementation, and natural resources management more broadly.


Systems ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 33
Author(s):  
Olena Klymenko ◽  
Lise Lillebrygfjeld Halse ◽  
Bjørn Jæger

Sustainability accounting is an emerging research area receiving growing awareness. This study examines the role of digital technology in manufacturing companies’ sustainability accounting. To guide the research, we use a triple layered business model canvas, which supports the accounting of a manufacturer’s performance for the economic, environmental, and social aspects of sustainability. We present an explorative case study of four Norwegian manufacturing companies representing different industries. The findings from the study indicate that while accounting for economic values is well taken care of, companies do not perform comprehensive environmental and social accounting. Furthermore, we observed a shift from a focus on sustainability issues related to the internal manufacturing process to a focus on sustainability issues for the life cycle of the product. Even though the manufacturers are at the forefront with regard to automation and control of production, with extensive use of robots giving a large amount of data, these data are not utilized towards sustainability accounting, showing that sustainability and digitalization are seen as two separate phenomena. This study sheds light on how digital data available from applied Industry 4.0 technologies could enhance sustainability accounting with limited efforts, linking sustainability and digitalization. The results provide insights for manufacturers and researchers in moving towards more sustainable operations and products.


2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
◽  

Abstract   Childhood obesity has grown to become one of the most dramatic features of the global obesity epidemic, with long-term consequences. The spread of obesity has been fueled by changes in social norms and living environments that have shaped individual behaviours making them conducive to excessive and imbalanced nutrition, sedentary lifestyles, and ultimately obesity and associated diseases. The STOP project will aim to generate scientifically sound, novel and policy-relevant evidence on the factors that have contributed to the spread of childhood obesity in European countries and on the effects of alternative technological and organisational solutions and policy options available to address the problem. STOP will translate the evidence gathered and generated into indicators and measurements, policy briefs and toolkits and multi-stakeholder frameworks. A special focus of STOP is understanding the stakeholders' networks and drivers of stakeholders' action. STOP will establish new ways for policy-relevant evidence to be generated, made available and used in the design and implementation of effective and sustainable solutions for childhood obesity at the EU, national and local levels. Each of the policy work packages will: Produce evidence syntheses and impact simulations for different policy approaches;Assess selected policy approaches and actions in children cohorts and other relevant settings;Devise policy toolkits and policy guidance to support the adoption and implementation of specific actions by relevant actors;Establish a country-based European accountability and monitoring framework in each policy area. The workshop aims to: Showcase the impact of different policy options evaluated throughout the STOP project;Increase participants' understanding and awareness of the opportunities and challenges associated with the implementation of selected policies;Increase awareness of public health professionals of the importance of overcoming siloes in identifying and implementing public health policies;Increase the understanding of multi-stakeholder engagement. The discussion will explore the role of stakeholders across different policy areas. We will explore the different definitions of “stakeholders” and “multi-stakeholders” engagement. This will also be an opportunity to explore some of the benefits, risks and challenges around stakeholder engagement, and explore what are the different types of stakeholders involved in these policies as well as their roles. The workshop will offer an opportunity to: Inform participants about existing physical activity, regulatory and fiscal policies to address childhood obesity;Inform participants about new, innovative EU-level projects that aim to address childhood obesity;Outline preliminary findings of the STOP project with regards to the effectiveness of the evaluated policies;Identify some of the gaps and limitations of existing policies and discuss some of the steps to ensure successful policy implementation. Key messages Present new evidence on what policy approaches work in addressing key determinants of childhood obesity. Showcase findings on the attitudes of different stakeholders towards obesity policies, and debate the benefits, risks and challenges of multi-stakeholder engagement.


2021 ◽  
pp. 1-13
Author(s):  
Nicolás Zengarini ◽  
Silvia Pilutti ◽  
Michele Marra ◽  
Alice Scavarda ◽  
Morena Stroscia ◽  
...  

2021 ◽  
Vol 19 (1) ◽  
Author(s):  
Giulia Loffreda ◽  
Kéfilath Bello ◽  
Joël Arthur Kiendrébéogo ◽  
Isidore Selenou ◽  
Mohamed Ali Ag Ahmed ◽  
...  

Abstract Background Progress towards universal health coverage (UHC) is an inherently political process. Political economy analysis (PEA) is gaining momentum as a tool to better understand the role of the political and economic dimensions in shaping and achieving UHC in different contexts. Despite the acknowledged importance of actors and stakeholders in political economy considerations, their role in the PEA research process beyond “study subjects” as potential cocreators of knowledge and knowledge users has been overlooked so far. We therefore aimed to review the approaches with reference to stakeholder engagement during the research process adopted in the current published research on the political economy of UHC and health financing reforms, and the factors favouring (or hindering) uptake and usability of PEA work. Methods We reviewed the literature to describe whether, when and how stakeholders were involved in the research process of studies looking at the political economy of UHC and health financing reforms, and to identify challenges and lessons learned on effective stakeholder engagement and research uptake. We used a standardized search strategy with key terms across several databases; we screened and included articles that focused on PEA and UHC. Additionally, we conducted a short survey of the authors of the included studies to complement the information retrieved. Results Fifty articles met the inclusion criteria and were included in the analysis. We found overall little evidence of systematic engagement of stakeholders in the research process, which focused mostly on the data collection phase of the research (i.e., key informant interviews). Our study identifies some reasons for the varying stakeholder engagement. Challenges include PEA requiring specific skills, a focus on sensitive issues, and the blurriness in researchers’ and stakeholders’ roles and the multiple roles of stakeholders as research participants, study subjects and research users. Among the approaches that might favour usability of PEA work, we identified early engagement, coproduction of research questions, local partners and personal contact, political willingness, and trust and use of prospective analysis. Conclusions Stakeholder engagement and research uptake are multifaceted concepts and complex processes, particularly when applied to PEA. As such, stakeholder engagement in the research process of PEA of UHC and health financing reforms is limited and underreported. Despite the challenges, however, stakeholder engagement remains key to ensuring relevance, usability and research uptake of PEA studies. More efforts are required to ensure engagement at different stages of the research process and better reporting in published articles.


2010 ◽  
Vol 5 (2) ◽  
Author(s):  
Christine Batruch

Lundin Petroleum spent over twelve years exploring for oil in Sudan, Ethiopia, and in Kenya. During this period it was faced with an armed conflict in Sudan, the risk of rebel activity in Ethiopia, and tribal clashes in Kenya. This meant the company had to consider operations in remote countries not only from a geological and commercial perspective, but also to take into account ongoing conflicts. This required considering political issues and developing mechanisms to ensure the sustainability of its operations. To this end it developed a corporate responsibility framework which emphasized stakeholder engagement, seeing oil revenues as potentially acting as a catalyst for peace and development.


2018 ◽  
Vol 27 (8) ◽  
pp. 1145-1158 ◽  
Author(s):  
Yi Quan ◽  
Huiying Wu ◽  
Sihai Li ◽  
Sammy Xiaoyan Ying

Sign in / Sign up

Export Citation Format

Share Document