“…In addition, there is a vast literature supporting the role of stakeholder engagement in sustainability reporting; it has been validated as a valuable mechanism for effectively implementing standards (Braun, Visentin, da Silva Trentin, & Thomé, 2021) and enhancing organisational knowledge Salvador, Barros, do Prado, Pagani, Piekarski, & de Francisco, 2021). Stakeholder voices, expectations and needs have a crucial role in defining the sustainability actions and communication process of a company, in achieving a sustainable competitive advantage (Waheed & Zhang, 2020) and higher performance (Waheed & Yang, 2019).…”