Influences on Stakeholder Engagement in Sustainability Accounting and Reporting: A Study of Australian Local Councils

Abstract

This study examines the factors that influence the uptake of stakeholder engagement in the sustainability accounting and reporting process. The chapter addresses the scarcity of research in the area of stakeholder engagement by highlighting the factors that accelerate involvement of stakeholders in the sustainability accounting and reporting process. Case study research was used to explore the influences on stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis.

This research highlights external as well as internal factors that can encourage meaningful stakeholder engagement in the sustainability accounting and reporting process in public sector organisations. The findings of this research recognise government regulations as the key driver behind the uptake of stakeholder engagement policies and practices. However, managerial commitment and professional bodies’ support is observed as necessary to encourage and sustain creative and meaningful engagement. These findings also have implications for stakeholder engagement in the private sector.

Citation

Kaur, A. and Lodhia, S. (2016), "Influences on Stakeholder Engagement in Sustainability Accounting and Reporting: A Study of Australian Local Councils", Corporate Responsibility and Stakeholding (Developments in Corporate Governance and Responsibility, Vol. 10), Emerald Group Publishing Limited, Leeds, pp. 105-129. https://doi.org/10.1108/S2043-052320160000010010