Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders

Authors

DOI:

https://doi.org/10.19094/contextus.2023.81294

Keywords:

Integrated report, dialogue, communication, integrated thinking, engagement

Abstract

The study aimed to identify the opportunities and challenges in the development of Integrated Reporting based on the principles of dialogic accounting and to analyze the elements related to engagement with stakeholders. An analogy was made between the principles of dialogic accounting and integrated reporting and a content analysis in the reports evidenced by the Banco Nacional de Desenvolvimento, referring to the years 2018 to 2020. The following opportunities were identified: engagement with stakeholders, provision of accounts and transparency and improved dialogue. And as challenges: understanding the content. Furthermore, it was understood that the bank appreciates the engagement with its stakeholders and presents non-financial information providing a scenario for the development of dialogic accounting and integrated reporting.

Author Biographies

Isabelle Bevilaqua, University of Brasília (UNB)

Doctoral student in Accounting at the Postgraduate Program in Accounting at the University of Brasília (UNB)


Master in Accounting from the State University of Maringá (UEM)

Fatima de Souza Freire, University of Brasilia (UNB)

Professor of the Postgraduate Program in Accounting at the University of Brasília (UNB)

PhD in Economics from the Université de Sciences Sociales de Toulouse I

Postdoc at the University of Saint Andrews

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Published

2023-02-28

How to Cite

Bevilaqua, I., & Freire, F. de S. (2023). Opportunities and challenges of integrated report based on the principles of dialogic accounting and the engagement of stakeholders. Contextus - Contemporary Journal of Economics and Management, 21, e81294. https://doi.org/10.19094/contextus.2023.81294

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Vol. 21: jan/dez 2023

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