S - Social (Workforce, Rights, Safety, Community) 5 min read

What is Stakeholder Engagement? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

EFRAG / CSRD

"The process of consulting affected stakeholders and users of sustainability statements to inform the double materiality assessment."

GRI

"The ongoing dialogue with stakeholders to identify and assess the organization's impacts and determine material topics for reporting."

EcoVadis

"Methods used to gather input from employees, customers, suppliers, and local communities to guide sustainability strategy."

ExecutESG Consolidated Definition

Stakeholder Engagement

Stakeholder engagement is the process by which an organization involves people, groups, or entities that may be affected by its decisions or that can influence the implementation of its decisions. In ESG reporting, it is the cornerstone of the Double Materiality Assessment (DMA).

Key Stakeholder Groups:

  • Internal: Employees, management, board of directors.
  • External: Customers, suppliers, local communities, NGOs, investors, regulators.

SME Relevance & B2B Inbound Action:

EFRAG mandates stakeholder dialogue for ESRS/VSME PAT module compliance. To avoid complex surveys, Aura Act features a Pairwise Comparison Methodology that simplifies stakeholder feedback into clear, ranked priority scores.

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