From Disclosure to Democracy? A Content Analysis of Stakeholder Engagement Processes in Sustainability Reports
開示から民主主義へ？サステナビリティ報告書におけるステークホルダー参加プロセスの内容分析 (AI 翻訳)
Julie Bernard, Kim Ceulemans, Olivier Boiral, Marie‐Christine Brotherton
🤖 gxceed AI 要約
日本語
本論文は、サステナビリティ報告書におけるステークホルダー参加の開示が、民主的な企業説明責任にどの程度貢献しているかを分析。鉱業・エネルギー企業50社の2015年と2022年の報告書を比較し、参加が依然として間接的で、脆弱なグループの包含が限定的であることを明らかにした。
English
This study analyzes stakeholder engagement disclosures in sustainability reports from 50 mining and energy companies between 2015 and 2022. It finds that engagement remains predominantly indirect, uneven, and limited for marginalized groups, questioning whether mainstream reporting has enhanced democratic accountability. The authors propose breadth, depth, and uptake as complementary dimensions for evaluation.
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
日本ではSSBJ基準や統合報告書においてステークホルダー参加の開示が注目されるが、本論文はその実効性を問う枠組みを提供する。
In the global GX context
Globally, ISSB and CSRD emphasize stakeholder engagement; this paper critically examines whether disclosures reflect genuine dialogic practices, offering a framework for assessing depth and inclusion.
👥 読者別の含意
🔬研究者:Provides a novel framework (breadth, depth, uptake) for evaluating stakeholder engagement disclosures in sustainability reports.
🏢実務担当者:Highlights gaps in stakeholder engagement practices that companies can address to strengthen accountability.
🏛政策担当者:Suggests that current reporting standards may not ensure meaningful stakeholder inclusion, informing future regulatory design.
📄 Abstract（原文）
As sustainability reporting has become mainstream, questions remain about whether disclosed stakeholder engagement supports more democratic forms of corporate accountability. This study examines the extent to which stakeholder engagement disclosures in sustainability reports reflect practices associated with stakeholder democracy and how these disclosures have evolved over time. Using a qualitative content analysis of sustainability reports from 50 mining and energy companies, comparing 2015 and 2022 disclosures, we find that engagement remains predominantly indirect, uneven across stakeholder groups, limited in its inclusion of marginalized groups, and weakly specified. While some companies broadened and diversified their disclosures, others stagnated or regressed. The study contributes to sustainability reporting research by showing that breadth, depth, and uptake are complementary dimensions for assessing disclosed stakeholder engagement. We argue that the mainstreaming of sustainability reporting has not systematically translated into broader inclusion, stronger dialogic practices, or greater uptake of stakeholder input into organizational processes.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1177/10860266261446871first seen 2026-07-18 06:09:39
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