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

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

Social Responsibility Journal, 2024, vol. 20, issue 10, 2100-2118

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.

Keywords: Stakeholder engagement; Sustainability materiality assessment; Sustainability accounting and reporting; Case study (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-04-2024-0234

DOI: 10.1108/SRJ-04-2024-0234

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