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Stakeholder engagement and dialogic accounting

Author

Listed:
  • Marco Bellucci
  • Lorenzo Simoni
  • Diletta Acuti
  • Giacomo Manetti

Abstract

Purpose - The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports. Design/methodology/approach - Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA. Findings - Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective. Originality/value - The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

Suggested Citation

  • Marco Bellucci & Lorenzo Simoni & Diletta Acuti & Giacomo Manetti, 2019. "Stakeholder engagement and dialogic accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1467-1499, August.
    • Handle: RePEc:eme:aaajpp:aaaj-09-2017-3158
    DOI: 10.1108/AAAJ-09-2017-3158
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    Citations

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    Cited by:

    1. Laura Berardi & Laurie Mook & Michele A. Rea, 2021. "Third sector accounting reform and integrated social accounting for Italian social economy organizations," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 165-188.
    2. Ivo Hristov & Andrea Appolloni, 2022. "Stakeholders' engagement in the business strategy as a key driver to increase companies' performance: Evidence from managerial and stakeholders' practices," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1488-1503, May.
    3. Elena Ionașcu & Marilena Mironiuc & Ion Anghel & Maria Carmen Huian, 2020. "The Involvement of Real Estate Companies in Sustainable Development—An Analysis from the SDGs Reporting Perspective," Sustainability, MDPI, vol. 12(3), pages 1-24, January.
    4. Laura Mazzola & Massimo Contrafatto, 2019. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 155-162.
    5. Marcella De Martino, 2021. "Value Creation for Sustainability in Port: Perspectives of Analysis and Future Research Directions," Sustainability, MDPI, vol. 13(21), pages 1-17, November.
    6. María Consuelo Pucheta‐Martínez & Inmaculada Bel‐Oms & Lúcia Lima Rodrigues, 2020. "Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3025-3037, December.
    7. Giuseppe Crapa & Maria Elena Latino & Paolo Roma, 2024. "The performance of green communication across social media: Evidence from large‐scale retail industry in Italy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 493-513, January.
    8. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    9. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    10. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    11. Benedetta Esposito & Maria Rosaria Sessa & Daniela Sica & Ornella Malandrino, 2021. "Corporate Social Responsibility Engagement through Social Media. Evidence from the University of Salerno," Administrative Sciences, MDPI, vol. 11(4), pages 1-15, December.
    12. Iván Andrés Ordóñez-Castaño & Edila Eudemia Herrera-Rodríguez & Angélica María Franco Ricaurte & Luis Enrique Perdomo Mejía, 2021. "Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies," Sustainability, MDPI, vol. 13(10), pages 1-18, May.

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