Purpose: The purpose of this paper is to assess the substantiveness of stakeholder engagement by examining voluntary disclosures tied to the engagement process. The objective is to draw a portrait of stakeholder engagement practices and determine whether they genuinely contribute to informing...

This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general...

Purpose: Despite the global nature of the UN Global Compact (UNGC), a platform for the development, implementation and disclosure of responsible and sustainable corporate policies and practices, the participation of organisations is unequally distributed across societies. This paper aims to...

The shareholder democracy phenomenon is becoming increasingly successful all over the world. This article proposes a description of shareholder activism on the Canadian market since its beginning, at least 15 years ago. First of all, the conceptual framework is based on the conflict of interest...