A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting

Barone, E., Ranamagar, N. and Solomon, J. F. (2013) A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting. Accounting Forum, 37 (3). pp. 163-181.

Abstract

Inspired by Habermas’ works, we develop a prescriptive conceptual model of stakeholderengagement and corporate social responsibility (CSR) reporting against which empiricaldescriptions can be compared and contrasted. We compare the high profile case of Kraft’stakeover of Cadbury with the conceptual model to illustrate the gap between an idealspeech situation and practice. The paper conducts a desk study of documents relating tothe takeover and interviews with stakeholders from the local community to gauge theirviews of stakeholder engagement and CSR reporting by Cadbury/Kraft. The findings leadto policy recommendations for enhancing stakeholder accountability through improvedsteering mechanisms.

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