Marco Bellucci is a postdoctoral research fellow in accounting at the University of Florence. He holds a PhD with distinction in business administration and management from the University of Pisa. His research interests include corporate social responsibility, sustainability reporting, social enterprises and third sector organizations. He is social economy unit coordinator at ARCO Action Research for CO-development and project manager of the Yunus Social Business Centre of the University of Florence under the patronage of Nobel laureate Muhammad Yunus. Additionally, he was a visiting scholar at the Schulich School of Business at York University in Toronto and is the author of many articles in various respected scholarly journals.

Giacomo Manetti is associate professor of accounting at the Department of Economics and Management of the University of Florence. He holds a PhD in planning and control from the University of Florence. He teaches financial accounting and business administration at the School of Economics and Management. His research interests include stakeholder theory, corporate social responsibility, sustainability reporting and assurance, the third sector and accounting history. Additionally, he is the author of many scholarly articles and four books and was a visiting scholar at the Schulich School of Business at York University in Toronto in 2012.

Foreword 1. Introduction 2. Business and sustainability 3. Materiality in sustainability reporting 4. A theory of stakeholder engagement 5. An empirical overview of stakeholder engagement in sustainability reports 6. Conclusions