The interplay between stakeholder engagement and sustainability materiality assessment: a circular perspective

IF 2.9 Q2 MANAGEMENT

Social Responsibility Journal Pub Date : 2024-08-19 DOI:10.1108/srj-04-2024-0234

Melchior Gromis di Trana, Simona Fiandrino, Alberto Tonelli, Alain Devalle

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引用次数: 0

Abstract

Purpose

The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process.

Design/methodology/approach

The study develops a qualitative research approach based on a single case study. Triangulated data was collected from semi-structured interviews, sustainability reports and archival materials, and was analysed with a combined top-down and bottom-up coding procedure to generate explanatory categories.

Findings

The findings show that stakeholder engagement and sustainability materiality assessment are interconnected. Furthermore, the study highlights a circular perspective facilitated by three iterative mechanisms: sustainability interdisciplinarity, sense of belonging and cultural mindset.

Originality/value

Despite the extensive knowledge of stakeholder engagement regarding the practices and advantages, the understanding of its interplay with sustainability materiality assessment over time remains limited. Consequently, the research analyses the reciprocal relationship between stakeholder engagement and sustainability materiality in a circular way.

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利益相关者参与与可持续性实质性评估之间的相互作用：循环视角

目的本研究旨在探讨利益相关者的参与对可持续发展实质性评估过程的作用。从半结构化访谈、可持续发展报告和档案材料中收集了三角数据，并采用自上而下和自下而上相结合的编码程序进行分析，以生成解释性类别。此外，研究还强调了一种循环视角，这种视角由三种迭代机制促成：可持续性跨学科性、归属感和文化心态。原创性/价值尽管人们对利益相关者参与的做法和优势有着广泛的了解，但对其与可持续性物质性评估的长期相互作用的理解仍然有限。因此，本研究以循环的方式分析了利益相关者参与和可持续性物质性之间的相互关系。

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来源期刊

Social Responsibility Journal MANAGEMENT-

CiteScore

7.30

自引率

6.20%

发文量

期刊介绍： The Social Responsibility Journal, the official journal of the Social Responsibility Research Network, is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the journal''s aims. The journal encompasses the full range of theoretical, methodological and substantive debates in the area of social responsibility. Contributions which address the link between different disciplines and / or implications for societal, organisational or individual behavior are especially encouraged. The journal publishes theoretical and empirical papers, speculative essays and review articles. The journal also publishes special themed issues under the guidance of a guest editor. Coverage: Accountability and accounting- Issues concerning sustainability- Economy and finance- Governance- Stakeholder interactions- Ecology and environment- Corporate activity and behaviour- Ethics and morality- Governmental and trans-governmental regulation- Globalisation and disintermediation- Individuals and corporate citizenship- Transparency and disclosure- Consumption and its consequences- Corporate and other forms of organization