Reumo
In the last few years, greater attention has been given to thinking about what it means to engage stakeholder. In order to assess the nature, quality and extent of these relationships, this paper presents a classification and an analysis of the resulting classification of stakeholder engagement as reported in GRI reports. The aim of this work is to present a criteria of analysis to identify and classify the level of engagement with stakeholders. For this study, the bibliographical research method was used to gather information about the concept of stakeholder engagement and about the different types of engagement existing in the literature. Secondly, GRI sustainability reports from the Energy Sector were selected and the database was constituted of 119 reports. The reports were analyzed considering the proposed method of evaluating the level of engagement of the activities with the stakeholders. The classification method applied at this paper which has allowed us to identify different trends on how companies under various contexts (social, economic). So, the main contribution of this work is a stakeholder’s engagement strategies matrix derived from the findings of the reviewed GRI reports under the classification method used at this paper that provides a clear differentiation of engagement strategies.