Dialogic Accountability in Social and Environmental Accounting

Dialogic accountability represents an evolving paradigm in which organisations transcend traditional, one‐way reporting to engage in continuous, reciprocal dialogue with stakeholders on social and environmental performance. It emphasises mutual understanding, contestation of values and joint sense‐making, rather than mere disclosure of metrics. In practice, dialogic approaches integrate management accounting systems, narrative reporting, digital platforms and stakeholder forums to foster transparency, legitimacy and collaborative problem solving. By recognising the multiplicity of viewpoints—ranging from local communities to global investors—dialogic accountability seeks to build trust, reveal hidden power dynamics and support more equitable decision making. Such approaches have gained traction amid mounting calls for corporate responsibility, climate action and social justice, prompting scholars and practitioners to explore how dialogic mechanisms can be designed, mediated and assessed. Key dimensions include the quality of engagement (openness, reflexivity, responsiveness), the institutional context (regulation, culture, power relations) and the technological infrastructure enabling real‐time exchanges. As organisations navigate complex sustainability challenges, dialogic accountability offers a dynamic framework for aligning diverse interests and mobilising collective action towards resilient and inclusive futures.

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Dialogic Accountability in Social and Environmental Accounting publication trend

The graph below shows the total number of articles in dialogic accountability in social and environmental accounting across all publications each year (not limited to Nature Index journals).

Technical terms

Dialogic accountability: An interactive process of mutual exchange in which organisations and stakeholders co-construct meanings around social and environmental performance, emphasising responsiveness and reflexivity over unilateral reporting.

Management accounting tools: Systems and techniques—such as balanced scorecards, performance dashboards and real-time data analytics—used to generate, communicate and negotiate sustainability information within an organisation.

Stakeholder engagement: The practices and mechanisms through which organisations involve affected parties (e.g. community groups, regulators, investors) in deliberations on social and environmental issues.

Counter-accounting methods: Approaches that surface alternative or critical perspectives on organisational impacts, often employed to reveal hidden power relations and challenge dominant narratives.

References

1. The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective. Corporate Social Responsibility and Environmental Management (2023).
2. Let's have a relook at accountability. The British Accounting Review (2024).
3. Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity?. Accounting Auditing & Accountability Journal (2021).