2020
DOI: 10.1002/csr.1947
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Stakeholder engagement in sustainability reporting: A classification model

Abstract: This study presents analysis criteria used to identify and classify the level of engagement between firms and stakeholders. We analyzed 119 sustainability reports disclosed by companies operating in the energy sector from 40 different countries. Our study adopted the following stakeholder engagement classification levels: information strategy, response strategy, and involvement strategy. The results show that, although strategic involvement actions are at a high quality level, they are the least adopted by the… Show more

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Cited by 108 publications
(135 citation statements)
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References 45 publications
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“…The greater the importance, power, influence, and other attributes that Stakeholder theory approach characterize a stakeholder and its prioritization, the greater the likelihood of the organization engaging it in decision-making (Stone et al, 2017). This argument is already discussed in the literature on stakeholder engagement such as by Friedman and Miles (2006) and Stocker et al (2020), who propose levels of engagement, where the higher the level of engagement, the greater the participation in decision-making.…”
Section: Hypotheses Developmentmentioning
confidence: 91%
“…The greater the importance, power, influence, and other attributes that Stakeholder theory approach characterize a stakeholder and its prioritization, the greater the likelihood of the organization engaging it in decision-making (Stone et al, 2017). This argument is already discussed in the literature on stakeholder engagement such as by Friedman and Miles (2006) and Stocker et al (2020), who propose levels of engagement, where the higher the level of engagement, the greater the participation in decision-making.…”
Section: Hypotheses Developmentmentioning
confidence: 91%
“…There are different mechanisms to communicate CSR actions to stakeholders, as noted by Orozco-Toro and Ferré-Pavia [61], Stocker, de-Arruda, de-Mascena and Boaventura [68], Hu, Zhang and Yan [69], and Guillamon-Saorin, Kapelko and Stefanou [70] among others. Organizations use various formats to translate their CSR results into a report; mainly the annual memoir (or sustainability report) and the social balance resulting from the standard compliance audit.…”
Section: Csr Management With Stakeholders In Electric Cooperativesmentioning
confidence: 99%
“…Existem diversos modelos de mapeamento e classificação de stakeholders (Stocker et al, 2020), e segundo Gonçalves e Campos (2016, p. 43), "sua elaboração deve ser feita de uma forma participativa, envolvendo toda a equipe de gestão do projeto para obter diferentes perspectivas e identificar convergências nas percepções de várias pessoas". Também sugere que em projetos de larga escala, com centenas de stakeholders, deve-se relacionar parte deles por grupos, como, por exemplo: clientes VIP, equipe de vendas, segmentar por departamentos, evitando relacionar muitos indivíduos visto a gestão de um mapa com dezenas de stakeholders não ser produtiva.…”
Section: Gerenciamento De Stakeholdersunclassified