Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose their engagement with indigenous communities. A content analysis of 462 annual reports spanning 24 years was conducted to explore both the quantity and quality of indigenous stakeholder engagement disclosures among the top 20 mining companies listed on the Australian Securities Exchange (ASX). The findings reveal a clear evolution in corporate disclosures regarding indigenous stakeholder engagement, particularly during the 2007–2010 mining boom. Companies have shifted from focusing primarily on business outcomes to emphasizing commitments to indigenous health, education, employment and land rights. This transition reflects an increased awareness of social responsibility and a deliberate effort to build and maintain legitimacy through culturally grounded narratives. The findings offer a foundation for future research on indigenous engagement practices and contribute to broader discussions about how corporate voluntary reporting is influenced by evolving social expectations. The findings of the study are relevant to academics, policymakers, activists and industry practitioners seeking to enhance engagement standards in the mining sector. The results demonstrate how stakeholder pressures and legitimacy concerns shape corporate behavior, reinforcing the role of indigenous engagement as part of companies' broader social contract and accountability to their stakeholders.