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Stakeholder engagement in sustainability accounting and reporting: a study of Australian local councils

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dc.contributor.authorKaur, A.
dc.contributor.authorLodhia, S.
dc.date.issued2018
dc.description.abstractPurpose: The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Design/methodology/approach: Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis. Findings: The findings of this research identified the importance of stakeholder engagement in the entire sustainability accounting and reporting process, the development of strategic plans and sustainability indicators, the measurement of sustainability performance and the preparation of sustainability reports. Research limitations/implications: This study, by integrating the sustainability accounting and reporting literature with the stakeholder salience concepts of power, legitimacy, urgency and proximity, illustrates the critical role of stakeholder engagement in the sustainability accounting and reporting process of three local councils. Practical implications: This study has implications for public sector organisations (PSOs) and their stakeholders in relation to stakeholder engagement in sustainability accounting and reporting. The findings of this study will also be useful to corporations in understanding the importance of stakeholder engagement in sustainability accounting and reporting. Social implications: The public sector is expected to be a leader in sustainability and this paper provides evidence of three councils who through their stakeholder engagement provide exemplars of useful practices that could be adopted by other entities. Originality/value: Prior research in PSOs has primarily focused on the sustainability accounting and reporting process but has given limited consideration to the involvement of stakeholders. The focus on stakeholder engagement through the use of managerial stakeholder theory extends the role of stakeholders from merely being an audience for sustainability reports to an influential contributor in the sustainability accounting and reporting process.
dc.identifier.citationAccounting, Auditing & Accountability Journal, 2018; 31(1):338-368
dc.identifier.doi10.1108/AAAJ-12-2014-1901
dc.identifier.issn1368-0668
dc.identifier.issn1758-4205
dc.identifier.urihttps://hdl.handle.net/11541.2/130591
dc.language.isoen
dc.publisherEmerald Publishing Limited
dc.rightsCopyright 2018 Emerald Access Condition Notes: accepted manuscript available open access
dc.source.urihttps://doi.org/10.1108/AAAJ-12-2014-1901
dc.subjectstakeholder engagement
dc.subjectstakeholder theory
dc.subjectsocial
dc.subjectenvironmental
dc.subjectlocal councils
dc.subjectsustainability accounting and reporting
dc.titleStakeholder engagement in sustainability accounting and reporting: a study of Australian local councils
dc.typeJournal article
pubs.publication-statusPublished
ror.fileinfo12153137830001831 13197239680001831 9916174808401831_12153137830001831_13153127370001831_CS
ror.mmsid9916174808401831

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