Stakeholders are defined as entities or individuals that can reasonably be expected to be significantly affected by the reporting organization’s activities, products, or services; or whose actions can reasonably be expected to affect the ability of the organization to implement its strategies or achieve its objectives (Source: GRI Standards 2018). An efficient and science-based process of stakeholder inclusiveness functions as a powerful tool to enterprises for understanding the reasonable expectations and concerns of its important stakeholders, which is believed as one of the principles for defining the sustainability report content in which topics around corporate sustainability need to be prioritised. A multi–stakeholder dialogue about corporate social responsibility, effective environmental protection, healthy economic growth and robust sustainability governance within the organisation constitutes the main intersection of organization and external environment, including market volatility, climate change, accelerating regulatory pressure and so on.
