Track Description
The recent adoption of the Corporate Sustainability Reporting Directive (CSRD) marks a significant shift in the European sustainability reporting landscape. By establishing mandatory, standardized ESG reporting for a broad range of firms, the CSRD emphasizes the importance of double materiality – assessing not only the impacts of business activities on the environment and society, but also how external sustainability factors affect corporate performance.

This track explores how firms can effectively engage with stakeholders in this evolving regulatory context. Effective stakeholder engagement is now more critical than ever, as companies are required to consider the perspectives of investors, employees, customers, suppliers, and local communities when identifying material sustainability issues. The track will examine practical approaches to fostering transparent dialogue, building trust, and integrating stakeholder insights into strategic decision-making.

We invite both theoretical and empirical contributions on the following topics, among others:

• Stakeholder engagement methodologies: Innovative approaches for involving diverse stakeholders in identifying material sustainability issues and co-creating solutions.
• Double materiality assessment: Techniques for analyzing both financial and environmental-social-material impacts, in alignment with the European Sustainability Reporting Standards (ESRS).
• Transparent ESG communication: Strategies for reporting on sustainability performance and impacts in a way that meets regulatory requirements while addressing stakeholder expectations.
• Digital tools and reporting solutions: Leveraging technology to collect, manage, and present sustainability data effectively and efficiently.
• Practical challenges and case studies: Real-world examples of companies navigating CSRD compliance, overcoming barriers to stakeholder engagement, and connecting ESG reporting quality with the assessment of impacts, risks, and opportunities (IROs).

The track aims to foster dialogue among academics, practitioners, and policy makers on emerging best practices for sustainability reporting and stakeholder engagement. Participants will gain insights into how structured engagement processes can not only satisfy regulatory obligations but also strengthen relationships, enhance accountability, and create long-term value for both organizations and their stakeholders.
By highlighting the interplay between regulatory compliance and meaningful stakeholder dialogue, this track provides a platform to explore innovative strategies that turn sustainability reporting into a tool for both governance and societal impact.