Purpose

This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting.

Design/methodology/approach

Case study research was used to gain in-depth insights into the stakeholder engagement practices of three Australian local councils.

Findings

The findings of this study suggest that the effectiveness of stakeholder engagement can be undermined by certain difficulties and challenges faced by an organisation. These include limited resources, lack of commitment from internal stakeholders, political factors, heterogeneous concerns, inadequate representation and an unwillingness to engage.

Research limitations/implications

The study adds to the limited literature on stakeholder engagement in sustainability reporting specifically and on sustainability accounting and reporting in public sector organisations (PSOs) more generally.

Practical implications

This research provides practical guidance to government authorities on the challenges that need to be addressed to enable an effective stakeholder engagement process for sustainability reporting.

Social implications

Stakeholders have a critical role in holding organisations accountable and research into their engagement with these organisations has societal benefits.

Originality/value

This research while focused on the Australian context has international relevance as it provides unique insights into the stakeholder engagement process. The implications of this research apply to not just PSOs but also corporations that are grappling with the (difficult) process of effective engagement with stakeholders.

This issue of the GSoD In Focus explores the contribution that the Global State of Democracy (GSoD) Indices can make to the review of progress on the United Nations’ 2030 Agenda for Sustainable Development and the Sustainable Development Goals (SDGs). The GSoD Indices can be used to complement the official indicators of the SDGs, to acquire in-depth knowledge on trends in achieving the specific targets of individual SDGs. In this regard, the GSoD Indices can be used to provide data on the SDGs for poverty (SDG 1), hunger (2), health and wellbeing (3), education (4), gender equality (5), inequalities (10), sustainable cities and communities (11), peace, justice and institutions (16), and partnerships for the goals (17), as well as across the 2030 Agenda for Sustainable Development.

In the lobby of City Hall in Burlington, Ontario, an inscription reads “Where people, nature and business thrive”. Repeatedly voted as one of the best places to live in Canada, the City of Burlington is committed to innovation, sustainable growth, and to building trust with its most valued assets – its constituents.

This research examined the challenges, enablers and outcomes of organisation transformation in Philippine local governments. We combined a multi-case study research design and backward mapping approach in collecting and analysing narratives from 55 leaders in 9 Filipino local government units (LGUs) that have successfully undergone transformation. Results show that the transformations of the LGUs appear to have been catalysed by three interrelated elements: vision, LGU leadership and citizen engagement. The transformation in the local governments concentrated on multiple foci of reform including structure and systems improvement, culture change, human-resource development as well as policy and programme development. This holistic approach enabled the transformation of bureaucratic and unprofessional government service to transparent, professional and efficient public service that engendered pride, transparency and social equity. Implications of the proposed model for transforming LGUs and in developing LGU leaders for good governance are discussed.