The objective of this paper is to investigate how indigenous peoples’ involvement can improve the environmental management practices of organizations in the natural resource extraction sector. Based on a qualitative study and semi-directed interviews with 33 respondents, this study sheds more light on the environmental involvement of a particular category of stakeholder rarely considered in the managerial literature. The findings show the risk management issues, corporate legitimacy objectives, and regulatory requirements underlying this type of environmental involvement. We also identify the main practices and benefits of fully engaging with indigenous peoples on environmental issues, particularly in terms of knowledge of local ecosystems and sensitive sites, biodiversity management, development of environmental values within the organization, and support in environmental monitoring. The paper contributes to the literature on both environmental management and relationships between extractive organizations and indigenous communities. Managerial implications and avenues for future research are also discussed.
The objective of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors involved in this activity. This empirical study, based on 38 semi-directed interviews conducted with assurance providers from accounting and consulting firms, shows how practitioners in this area construct and legitimize their professional activity in terms of identity, standardization, and competences. The findings highlight the division of this professional activity between accounting and consulting firms, each of which question the professionalism of the other. The main standards in this area tend to be used as legitimizing tools to enhance the credibility of the assurance process rather than effective guidelines to improve the quality of the verification process. Finally, the complex and multifaceted skills required to conduct sound sustainability assurance and the virtual absence of recognized and substantial training programs in this area undermine the professionalization of assurance providers. This study contributes to the literatures on the assurance of sustainability reports, self-regulation through standardization, and professionalization. It also has important practical implications for standardization bodies, assurance providers, and stakeholders concerned by the quality and the reliability of sustainability disclosure.
