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Strengthening Stakeholder Engagement within Sustainability Reporting

West, Josina (2023) Strengthening Stakeholder Engagement within Sustainability Reporting. Master thesis, Sustainable Entrepreneurship (SE).

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Abstract

Creating value for stakeholders and responding to their interests and needs is a fundamental corporate responsibility. With the Corporate Sustainability Reporting Directive entering into force, companies are expected to disclose more comprehensive information on their stakeholder engagement practices in their sustainability reports, encouraging companies to review and improve their engagement methods. This study addresses the issue of stakeholder engagement in corporate sustainability reporting and examines ways for companies to enhance their engagement processes. Through a qualitative case study of a German Transmission System Operator involving interviews with both internal and external stakeholders, this study classifies the company’s stakeholder engagement methods and investigates stakeholders' preferences and needs towards engagement processes. The study’s results contribute to stakeholder engagement theory in the context of corporate sustainability reporting by incorporating the perspectives of stakeholders. Given the high practical relevance, the findings may guide companies in reviewing their engagement processes, building better relationships with their stakeholders, and enabling more effective decision-making. The results are based on the Transmission System Operator industry and ideally serve as a valuable reference for companies across the sector.

Item Type: Thesis (Master)
Name supervisor: Rotulo, A.
Date Deposited: 12 Sep 2023 10:44
Last Modified: 12 Sep 2023 10:44
URI: https://campus-fryslan.studenttheses.ub.rug.nl/id/eprint/324

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