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Stakeholder engagement, social auditing and corporate sustainability

Simon S. Gao (School of Accounting and Economics, Napier University, Edinburgh, UK)
Jane J. Zhang (School of Accounting and Economics, Napier University, Edinburgh, UK)

Business Process Management Journal

ISSN: 1463-7154

Article publication date: 1 November 2006

13552

Abstract

Purpose

To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance.

Design/methodology/approach

Drawing upon the framework of AA1000 and the social auditing studies, this paper links stakeholder engagement, social auditing and corporate sustainability with a view to applying dialogue‐based social auditing to address corporate sustainability.

Findings

This paper identifies a “match” between corporate sustainability and social auditing, as both aim at improving the social, environmental and economic performance of an organisation, considering the well‐being of a wider range of stakeholders and requiring the engagement of stakeholders in the process. This paper suggests that social auditing through engaging stakeholders via dialogue could be applied to build trusts, identify commitment and promote co‐operation amongst stakeholders and corporations.

Research limitations/implications

This research requires further empirical research into the practicality of social auditing in addressing corporate sustainability and the determination of the limitations of dialogue‐based social auditing.

Practical implications

Social auditing has been identified as a useful mechanism of balancing differing interests among stakeholders and corporations in a democratic business society. The application of social auditing in developing and achieving corporate sustainability has apparently practical implications.

Originality/value

This paper examines the applicability of dialogue‐based social auditing in helping business to move towards sustainability. Social auditing as a process of assessing and reporting on corporate social and environmental performance through engaging stakeholders via dialogue could be applied to build trusts, identify commitment and promote cooperation amongst stakeholders and corporations.

Keywords

Citation

Gao, S.S. and Zhang, J.J. (2006), "Stakeholder engagement, social auditing and corporate sustainability", Business Process Management Journal, Vol. 12 No. 6, pp. 722-740. https://doi.org/10.1108/14637150610710891

Publisher

:

Emerald Group Publishing Limited

Copyright © 2006, Emerald Group Publishing Limited

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