Conceptualising Stakeholder Engagement in Sustainability Reporting

A plethora of studies reveal that stakeholder engagement is critical in sustainability reporting. However, there a paucity the literature on how reporting may lead to more meaningful reports. This paper aims conceptualise role producing conceptual offers avenues for future empirical research. contributes and theory by shedding light importance institutional work shifting logic from strategic management tool an accountability mechanism so reports are produced. Stakeholder allows companies become aware issues informed their stakeholders while engaged also benefit information provided issues, agenda, performance related sustainability.
 Keywords: engagement, reporting, neo-institutional