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The aim of this research was to understand how governmental stakeholder engagement facilitates the sustainability of industrial engineering (IE) projects. A model for governmental stakeholder engagement activities is presented.

The authors relied on a single-case study of a mining project in Northern Europe, where a novel collaboration and engagement approach with governmental stakeholders was piloted in the project's front-end phase. The analysis focused on the collaborative practices through which the IE project investor engaged governmental stakeholders during the project's front-end phase and how the engagement contributed to solving challenges in the early planning and permitting process and achieving project plans that balanced economic, social and environmental aspects.

The findings show how four collaborative engagement practices reduced uncertainty and equivocality related to the legal sustainability requirements, enabled the development of sustainable design solutions and overall accelerated the permitting process without compromising the quality of final project plans.

The findings can be used to plan governmental stakeholder engagement and understand related challenges that need to be overcome. The study highlights the need to develop established practices and guidelines for governmental stakeholder engagement.

This study complements prior research on stakeholder engagement and project sustainability by developing an understanding of how governmental stakeholder engagement can be a key mechanism enabling the sustainability of IE project's end product. This research contributes to stakeholder theory by elaborating on a new stakeholder role, intermediary stakeholder.

The purpose of this paper is to increase understanding on stakeholder influence in large projects, using nuclear power plant projects and a governmental stakeholder that influences them as the empirical example. The authors focus on examining the means used by the stakeholder to influence the projects.

This paper adopts the descriptive single case study approach, using data from 18 semi‐structured interviews. The authors interviewed experts at a governmental stakeholder organization, but in order to gain insight from outside the governmental stakeholder, they also interviewed two other organizations: an energy company, and the highest administrative ministry in the nuclear industry.

The governmental stakeholder bases its influence on regulations and laws. This paper points out the distinct means that are used by the governmental stakeholder to influence nuclear projects: means that restrain, and also means that enable and advance projects. Both types of means are used at the same time. Enabling means include, among others, allowing projects and firms to contribute to the very same regulations that control the projects.

Much of the earlier research emphasizes government influence as negative to projects, but this paper shows an example of a stakeholder whose influence also includes aspects that are beneficial for projects. The governmental stakeholder can also be understood as a stakeholder that combines two stakes: its own legal stake, and society's moral stake. In carrying society's stake in projects, the governmental stakeholder acts as an intermediary.

Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to which they respond to 13 due process documents issued by the Governmental Accounting Standards Board (GASB). The results provide insight into the comment letter element of due process – who participates, in what way do they participate, and why do they participate?

Comment letters received by the GASB in response to eleven exposure drafts and three preliminary views (PV) documents from 2010-2013 were examined, and respondents were categorized according to Cheng’s (1994) model as modified by Kidwell and Lowensohn (2011), resulting in the following 16 participant types: academics, budget officers, bureaucratic managers, state auditors/controllers, citizens, financial markets, elected officials, external auditors/CPA firms, finance officers, government accountants, government auditors, interest groups, media, professional associations, standard setters, and other governments. The authors next examined responses in favor of and opposed to for each document by group and responses by stakeholder group over time.

The authors find that participants came from various stakeholder groups. Consistent with findings in different standard-setting environments, the primary financial statement preparers – finance officers – were the most frequent individual respondents; however, there was participation from a wide variety of stakeholders. Responses are generally constructive and relatively consistent in their balance of favorable and unfavorable feedback over time, with a few exceptions. Closer examination of comment letters in response to the financial projections PV document reveals both conceptual and practical considerations underlying respondent participation.

Motivations for participation were discerned from the letter content, but direct data on motivation was not measured, limiting the conclusions to apparent motivation. Future research might examine the extent to which comment letter content is incorporated into the basis of conclusions section of issued standards to assess the direct impact of comment letters on the governmental accounting standard-setting process. It would also be relevant to trace specific projects that advanced from a PV stage to the exposure draft stage to assess whether the proportional participation of these stakeholder groups is different throughout due process.

The GASB has long been receptive to constituent feedback (Lowensohn, 2000) and can glean useful input from comment letters. By closely examining arguments impounded within comment letters, including conceptual and practical considerations, and by utilizing a more delineated understanding of the stakeholders in governmental accounting standard setting, the Board can better forge into the future.

Much of the extant research documents that stakeholder participation is relatively low, given the number of parties affected by accounting standards. Prior research into both public and private sector accounting standard setting in the USA and abroad has not used all unique actors specific to the public sector. Using a comprehensive stakeholder model designed for the governmental environment, the authors examine who participates in the GASB comment letter process, assess the nature of GASB comment letter participant responses, determine whether relative participation by stakeholder group is relatively constant over time, and consider why the participants respond.

Since megaproject social responsibility (MSR) has received increasing attention in megaproject management and plays critical roles in megaproject practices, the purpose of this paper is to explore how MSR facilitates an improved sustainability of the construction industry.

By integrating multiple theoretical perspectives of transaction cost theory, institutionalism and attention- and resource-based views, and by using survey data of Chinese megaprojects and construction enterprises, this paper offers a theoretical elaboration of and an empirical investigation into the impacts that MSR’s four dimensions exert on industrial improvement in economic sustainability and social responsibility.

The study’s empirical results indicate that MSR has positive impacts on improving the sustainability of the construction industry, and that such positive impacts are weakened by the interactions of primary stakeholders in the megaprojects but are strengthened by the interactions of secondary stakeholders.

This paper suggests that managers and policymakers make efforts to governmental guidance, media monitoring and public participation in megaprojects, so as to limit the potential unethical behaviors in megaproject management and enhance the sociopolitical legitimacy that are essential for the sustainability of the construction industry.

By analyzing the industrial outcomes of MSR, this paper extends studies on the topic beyond the current literature’s focus on the antecedents of MSR, and it enriches the research on MSR stakeholders by elaborating on the contingent roles of the various stakeholders in megaproject management.

Encouraged by the State, the Brazilian public organizations practice sustainable procurement as one of the strategies to promote sustainable development. Performing them requires understanding to manage stakeholders. The purpose of this study is to identify and categorize the stakeholders of Brazilian public organizations’ sustainable procurement system.5

Preliminarily, the stakeholders were identified in the literature and by interviews with experts. Later, in a multi-case study, it was categorized by the model of stakeholder salience.

In general, governmental and intra-organizational stakeholders were classified as more salient. However, some stakeholders considered important by literature and experts have been categorized as less salient by organizations.

The proposed categorization is useful for the system comprehension and will serve as a basis for the development of future works, notably those who propose to understand or evaluate the sustainable public procurement (SPP). Additionally, this work aims to enlarge the knowledge and the better practices of SPP in a large emerging South American country, giving its contribution to the transition to more sustainable societies.

The main issue of stakeholders’ inclusion nowadays is the establishment of relationships between policy actors and creation of a supportive environment for stakeholder participation to allow a straightforward stakeholder inclusion with a meaningful contribution to policy making. The concept of a collective identity describing how shared values, shared activities and a shared identity lead to social cohesion between a large number of people, could suggest a hint for stakeholder empowerment. We argue that a proper inclusion leads towards empowerment of stakeholders only where efforts to build collective identity are allocated. Otherwise, stakeholder inclusion is only about static participatory governance where knowledge collection predominates over knowledge sharing and co-production. The goal of the present chapter is to trace formal governance networks as a participatory governance mechanism and analyse stakeholder perspectives to be empowered to act in a formal governance network presuming that the network structure creates an environment where a collective identity is being built.

The formal governance networks of 2013 led by the Ministry of Health, Ministry of Economy and Ministry of Education and Science were reconstructed on the bases of documents available in the organisations. The structure of the governance networks of 2013 is analysed as a precondition for an organisational collective identity to form.

The structure of the governance networks leads us to the conclusion that stakeholders are expected to be knowledge providers instead of being knowledge co-producers.

The networks demonstrate that the process of sharing knowledge and values is not recognised as an important element of participatory groups and efforts made to build a collective identity are too scarce.

This paper seeks to investigate the influence of stakeholders on accountability relationships and the development of accounting practices and processes within two Tanzanian non‐governmental organisations (NGOs).

Stakeholder analysis is employed to evaluate the positions of stakeholder groups in terms of Mitchell et al.'s attributes of power, legitimacy and urgency. Data analysis was undertaken using a grounded theory approach.

The research found that overseas donors were the stakeholders with the highest salience as a result of which they significantly influenced accountability relationships and accounting processes and practices within NGOs. Despite the often proclaimed NGOs' objective of improving welfare of beneficiary groups there appeared to be little accountability by NGOs to beneficiaries. Differences in the accounting functions in the NGOs were explained by the influence of dominant stakeholders, the credibility of the organisation and its managers and the varied ways through which the organisations negotiated and accounted for funding. Moreover, accounting was virtually unemployed in internal decision‐making processes indicating that it was largely a tool for satisfying claims of the highly salient stakeholders.

This paper makes a contribution to the literatures of both stakeholder theory and NGO accounting. From the grounded theory analysis it is suggested that the stakeholder framework of Mitchell et al. could be usefully extended in the three areas of power asymmetries of definitive stakeholders, stakeholder salience asymmetries across organisational phenomena and asymmetries across time.

The paper contributes to the empirical accounting literature by seeking a deeper understanding of how and why accounting and accountability relationships develop within NGOs. It sheds light on a type of organisation that has not been extensively studied in the public sector management literature.

The circular economy (CE) approach has been acknowledged as key for manufacturing organizations wishing to overcome sustainability challenges. However, the transition has been slow. Stakeholder engagement is a driver of the transition, but there is limited knowledge on stakeholder engagement practices in a CE context. The purpose of this paper is thus to explore with whom, on what and how organizations engage with stakeholders to implement CE as part of sustainability efforts.

This study is situated at the intersection of CE, stakeholder theory and supply chain literature. A case study with three Swedish manufacturing organizations was conducted to explore stakeholder engagement practices that facilitate the implementation of CE in organizational practice and the supply chain, considering conceptual differences between stakeholder engagement for sustainability and CE.

This study provides empirical evidence on how manufacturing organizations engage stakeholders to implement CE as part of organizations' sustainability efforts. The study highlights that manufacturing organizations have to move not only from linear to circular resource flows, but also from linear to circular stakeholder engagement. Such engagement can be achieved by extending with whom, expanding on what and leveling up how stakeholders are engaged.

This study provides an enhanced conceptual understanding of stakeholder engagement in the CE context and discusses differences regarding stakeholder engagement based on linear thinking. The study emphasizes the role of circular stakeholder engagement practices for the transition toward CE in manufacturing organizations.

The purpose of this paper is to discuss measurement of project success in an ownership perspective.

The research is based on a case study of owner structures in 11 projects. For each case, an analysis was made of which stakeholder that held six different roles related to project ownership. Multiple sources of information are used, including archives, interviews and observations.

Results from the study indicate that owner responsibilities are not always concentrated to one individual stakeholder in a project. While a traditional owner can be identified for some projects, it is a more complex picture for many other projects.

This paper has primarily analysed project ownership on a macro level, between organisations. Challenges related to identifying owners can to a certain extent also be found on a micro level, within the most involved organisations, but this has not been the aim of the research.

Measurement of project success in a project owner perspective needs to be adjusted to fit the projects in question. While the question “Who owns a project” is easy to answer in some cases, it requires a more differentiated answer in other cases.

Most literature on project ownership focuses on one owner who has all the characteristics of the owner. It is based on one stakeholder who takes the risk related to the cost and future value of the project. The study shows that owner responsibilities are not necessarily concentrated to one individual stakeholder in a project.

Studying previous science and technology (S&T) foresight activities reveals information that helps decision makers to redesign policy-making templates aimed at dealing with new millennium challenges. To propose policy recommendations about further S&T foresight programs in Iran, this paper aims to propose a three-phase process to study historical S&T foresight activities at national and sub-national level since 2005 to 2015, to analyze the state of selected activities to discover weaknesses and potential solutions and, finally, to provide strategies and tactics to improve further S&T foresight activities through an expert-based process.

This paper provides a three-stage methodology, designed to survey Iranian historical foresight practices (study) using scoping framework equipped with additional features, diagnosis and evaluating (analyze) and finally proposing recommendations to organize and implement more efficient further foresight practices (design) to initialize further practices in developing countries such as Iran.

Although concerns about future and the importance of foresight activities are raised however Iranian foresight community needs to be developed. As noted in Section 5, Iranian foresight facilitators and specialist are biased to limited methodologies and methods; therefore, creating foresight networks and developing communities is strongly recommended.

The main constraint of this research was lack of valid data in the case of some Iranian S&T foresight programs.

Iran as a developing country needs to plan for long-run programs; however, there is no integrated study which reviews and analyzes the previous attempts to dedicate insights about how to reframe existing foresight paradigms. As foresight practices facilitate the paths toward sustainability, analyzing and diagnosis of a series of foresight practices in a devolving country may initialize designing such efforts in less developed world.