The interplay between stakeholder engagement and sustainability materiality assessment: a circular perspective

Purpose The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process. Design/methodology/approach The study develops a qualitative research approach based on a single case study. Triangulated data was collected from semi-structured interviews, sustainability reports and archival materials, and was analysed with a combined top-down and bottom-up coding procedure to generate explanatory categories. Findings The findings show that stakeholder engagement and sustainability materiality assessment are interconnected. Furthermore, the study highlights a circular perspective facilitated by three iterative mechanisms: sustainability interdisciplinarity, sense of belonging and cultural mindset. Originality/value Despite the extensive knowledge of stakeholder engagement regarding the practices and advantages, the understanding of its interplay with sustainability materiality assessment over time remains limited. Consequently, the research analyses the reciprocal relationship between stakeholder engagement and sustainability materiality in a circular way.