Key issues and challenges in stakeholder engagement in sustainability reporting: A study of Australian local councils
ISSN: 0114-0582
Article publication date: 18 March 2019
Issue publication date: 18 March 2019
Abstract
Purpose
This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting.
Design/methodology/approach
Case study research was used to gain in-depth insights into the stakeholder engagement practices of three Australian local councils.
Findings
The findings of this study suggest that the effectiveness of stakeholder engagement can be undermined by certain difficulties and challenges faced by an organisation. These include limited resources, lack of commitment from internal stakeholders, political factors, heterogeneous concerns, inadequate representation and an unwillingness to engage.
Research limitations/implications
The study adds to the limited literature on stakeholder engagement in sustainability reporting specifically and on sustainability accounting and reporting in public sector organisations (PSOs) more generally.
Practical implications
This research provides practical guidance to government authorities on the challenges that need to be addressed to enable an effective stakeholder engagement process for sustainability reporting.
Social implications
Stakeholders have a critical role in holding organisations accountable and research into their engagement with these organisations has societal benefits.
Originality/value
This research while focused on the Australian context has international relevance as it provides unique insights into the stakeholder engagement process. The implications of this research apply to not just PSOs but also corporations that are grappling with the (difficult) process of effective engagement with stakeholders.
Keywords
Acknowledgements
Erratum: It has come to the attention of the Publisher that the article “Key issues and challenges in stakeholder engagement in sustainability reporting: a study of Australian local councils” by Kaur, A. and Lodhia, S.K. (2019), Pacific Accounting Review, Vol. 31, No. 1, was published as a regular paper when it should have been included in the special issue “Sustainability accounting” guest edited by Associate Professor Umesh Sharma and Professor Sumit Lodhia, with Consulting Editor Professor Carol Tilt. This error was introduced in the editorial process. The Publisher of the journal Pacific Accounting Review sincerely apologises for this error and for any inconvenience caused.
Citation
Kaur, A. and Lodhia, S.K. (2019), "Key issues and challenges in stakeholder engagement in sustainability reporting: A study of Australian local councils", Pacific Accounting Review, Vol. 31 No. 1, pp. 2-18. https://doi.org/10.1108/PAR-11-2017-0092
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited