Table 2.

Interested parties of ESG reporting in PPP projects

StakeholdersDefinitionInterested partiesReferences
External stakeholdersAre entities or individuals not directly involved in the project’s execution but have an interest in its outcomeRegulators, NGOs, media, ecologist, investors, unions, governmental supervisors, academia and society24, 28, 29
Internal stakeholdersAre the entities within the public and private sectors responsible for delivering the projectPublic sector project sponsor, suppliers, legal advisors, operator and construction contractor28, 29, 30
Connected stakeholdersAre individuals who are indirectly affected by the project or whose actions can influence its progressEmployees, shareholders, independent reviewers11, 29
Source(s): Authors’ own work

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