Transparency and dialog in non-financial reports
DOI:
https://doi.org/10.1108/REGE-10-2025-0159Keywords:
Dialogic accounting, Stakeholders, Accountability, ESG disclosureAbstract
PurposeThis study aims to examine how the normative principles of critical dialogic accounting, according to Brown (2009), are incorporated into non-financial reports, fostering transparency and dialog with stakeholders.
Design/methodology/approachThis study is a qualitative study based on documentary analysis and thematic content analysis of sustainability reports (2020–2024) from a multinational company in the aluminum industry.
FindingsThe company employs a hybrid disclosure model, which shows significant progress in transparency and information diversity, but with structural limitations regarding participation, inclusion of critical voices and democratization of reporting, revealing a mostly formal, selective and non-substantive incorporation of the principles of dialogic accounting.
Research limitations/implicationsAn exclusive documentary analysis limits the understanding of internal processes and the effective influence of stakeholders.
Practical implicationsThe study suggests improving reports through more transparent, participatory and dialog-oriented practices.
Social implicationsTransparency plays a key role in strengthening accountability, especially in contexts of socio-environmental conflict.
Originality/valueThe study shows that dialogic accounting takes on hybrid forms in corporate contexts, with a selective incorporation of the principles and limitations associated with organizational control.
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