Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry
サステナビリティ報告における企業の先住民族ステークホルダー関与：オーストラリア鉱業からのエビデンス (AI 翻訳)
Md Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar, Md Jahidur Rahman, Udani Chathurika Edirisinghe, Kerry Bodle
🤖 gxceed AI 要約
日本語
本論文は、オーストラリアの鉱業企業による先住民族ステークホルダー関与の持続可能性報告における開示の程度と性質を調査。24年間の462件の年次報告書の内容分析により、企業が事業成果から健康、教育、雇用、土地権利へのコミットメントへと報告内容を進化させたことを明らかにした。2007-2010年の鉱業ブーム期に特に顕著な変化が見られ、社会的責任と正当性の構築が開示の質を向上させた。
English
This paper investigates the extent and nature of indigenous stakeholder engagement disclosures in sustainability reports of Australian mining companies. A content analysis of 462 annual reports over 24 years reveals an evolution from focusing on business outcomes to emphasizing commitments to indigenous health, education, employment, and land rights, particularly during the 2007-2010 mining boom. The findings highlight how stakeholder pressures and legitimacy concerns shape voluntary reporting.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文はオーストラリア鉱業に焦点を当てているが、日本企業が海外（特に資源国）で事業を行う際の先住民族との関係構築や報告の実務に示唆を与える。日本国内では先住民族問題は主要なテーマではないが、ESG報告の社会的正当性に関する枠組みは、統合報告やSSBJ開示にも応用可能。
In the global GX context
This study contributes to global ESG disclosure scholarship by providing empirical evidence on how voluntary reporting evolves in response to social expectations and legitimacy threats. While focused on Australian mining, the longitudinal methodology and insights on stakeholder engagement are relevant to extractive industries worldwide, including under the ISSB's general sustainability disclosure standards.
👥 読者別の含意
🔬研究者:Provides a 24-year content analysis methodology and longitudinal evidence on stakeholder engagement disclosure evolution.
🏢実務担当者:Demonstrates how mining companies can strategically use sustainability reporting to build legitimacy with indigenous communities and respond to social pressures.
🏛政策担当者:Highlights how voluntary reporting can address social expectations; relevant for designing guidelines on indigenous engagement disclosure.
📄 Abstract（原文）
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose their engagement with indigenous communities. A content analysis of 462 annual reports spanning 24 years was conducted to explore both the quantity and quality of indigenous stakeholder engagement disclosures among the top 20 mining companies listed on the Australian Securities Exchange (ASX). The findings reveal a clear evolution in corporate disclosures regarding indigenous stakeholder engagement, particularly during the 2007–2010 mining boom. Companies have shifted from focusing primarily on business outcomes to emphasizing commitments to indigenous health, education, employment and land rights. This transition reflects an increased awareness of social responsibility and a deliberate effort to build and maintain legitimacy through culturally grounded narratives. The findings offer a foundation for future research on indigenous engagement practices and contribute to broader discussions about how corporate voluntary reporting is influenced by evolving social expectations. The findings of the study are relevant to academics, policymakers, activists and industry practitioners seeking to enhance engagement standards in the mining sector. The results demonstrate how stakeholder pressures and legitimacy concerns shape corporate behavior, reinforcing the role of indigenous engagement as part of companies' broader social contract and accountability to their stakeholders.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.71325first seen 2026-07-29 05:18:16
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