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ESG Dynamics as a Dialogical Process: A Case Study
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Author(s): Ilaria Martino (University of Naples Federico II, Italy), Flavio Spagnuolo (University of Naples Federico II, Italy)and Rosanna Spanò (University of Naples Federico II, Italy)
Copyright: 2025
Pages: 28
Source title:
The Nexus of Corporate Sustainability Management, Accounting, and Auditing
Source Author(s)/Editor(s): Albertina Monteiro (ISCAP, CEOS, Polytechnic of Porto, Portugal), Ana Pinto Borges (ISAG – European Business School, Porto, Portugal & Research Centre in Business Sciences and Tourism (CICET – FCVC), Porto, Portugal & Research Centre in Organizations, Markets and Industrial Management (COMEGI), Porto, Portugal)and Elvira Vieira (ISAG – European Business School and Research Center in Business Sciences and Tourism (CICET-FCVC), Porto, Portugal & Applied Management Research Unit (UNIAG), Instituto Politécnico de Bragança, Bragança,Portugal & IPVC—Polytechnic Institute of Viana do Castelo, Viana do Castelo, Portugal
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DOI: 10.4018/979-8-3693-5663-0.ch010
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Abstract
The chapter aims to understand how ESG dynamics can be shaped through a dialogical process between organizations and stakeholders, overcoming the mainstream view that considers ESG as a static disclosure element. For this purpose, the authors rely on a case study based on an Italian company operating in the utilities sector, which is particularly exposed to ESG matters and engages ESG reporting on a voluntary basis since 2021. Specifically, they exploit the theoretical model proposed by Merkl Davies and Brennan to investigate the evolution of ESG within the firm, focusing on information as a transactional process rather than as a mere transmission of informative flows. The case study shows how the materiality level—which operatizes and surrounds ESG issues—depends on a two-way conversation in which stakeholders are not simply referred to as primary users but become real “co-producers” of information. The work offers valuable insights to companies and policymakers, nudging towards effective ESG information, beyond the attempts for formal compliance.
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