ABSTRACT The question of how to engage with stakeholders in situations of value conflict to create value that includes a plurality of conflicting stakeholder value perspectives represents one of the crucial current challenges of stakeholder engagement as well as of value creation stakeholder theory. To address this challenge, we conceptualize a discursive sharing process between affected stakeholders that is oriented toward discursive justification involving multiple procedural steps. This sharing process provides procedural guidance for firms and stakeholders to create pluralistic stakeholder value through the discursive accommodation of diverging stakeholder value perspectives. The outcomes of such a discursive value-sharing process range from stakeholder value dissensus to low (agreement to disagree) and increasing levels of stakeholder value congruence (value compromise) to stakeholder value consensus (shared values). Hence, this article contributes to the emerging literature on integrative stakeholder engagement by conceptualizing a procedural framework that is neither overly oriented towards dissensus nor consensus.

中文翻译：

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通过共享价值创造价值：通过话语辩护在多元主义面前管理利益相关者的价值冲突

摘要 如何在价值冲突的情况下与利益相关者接触以创造价值的问题，包括多个相互冲突的利益相关者价值观点，代表了利益相关者参与以及价值创造利益相关者理论的当前关键挑战之一。为了应对这一挑战，我们将受影响的利益相关者之间的话语共享过程概念化，该过程面向涉及多个程序步骤的话语正当性。这种共享过程为公司和利益相关者提供了程序指导，以通过分散的利益相关者价值观点的话语适应来创造多元化的利益相关者价值。这种话语价值共享过程的结果范围从利益相关者价值分歧到低（同意不同意）和增加利益相关者价值一致性（价值妥协）到利益相关者价值共识（共享价值观）。因此，本文通过概念化一个既不过度面向分歧也不以共识为导向的程序框架，为有关综合利益相关者参与的新兴文献做出了贡献。