The use of social media for engaging stakeholders in sustainability reporting

Giacomo Manetti and Marco Bellucci

Accounting, Auditing & Accountability Journal, 2016, vol. 29, issue 6, 985-1011

Abstract: Purpose - – The purpose of this paper is to assess if online interaction through social media, particularly Facebook, Twitter, and YouTube, represents an effective stakeholder engagement mechanism in order to define the contents of social, environmental, or sustainability reporting (SESR). Design/methodology/approach - – After examining 332 worldwide sustainability reports for the year 2013, drawn up according to the guidelines provided by the Global Reporting Initiative, the authors conducted a content analysis on the Twitter, Facebook, and YouTube pages of the organisations who rely on these types of social media. This was done in order to assess the scope of interaction between the organisation and its stakeholders. Findings - – The authors found that a small number of organisations use social media to engage stakeholders as a means of defining the contents of SESR, and that the level of interaction is generally low. Rather than assuming a deliberative approach that is aimed at forging a democratic consensus on how to address specific corporate social responsibility or SESR issues, these types of interaction focus on gathering divergent socio-political views in an agonistic perspective. Research limitations/implications - – Further research could complement this exploratory research with statistical analyses. It could focus on how comments/replies by users are used by organisations and examine the impacts of SESR on companies’ performances. Originality/value - – The authors contribute to the literature on social accounting by understanding whether social media can be reliable instruments of stakeholder engagement and by examining the relevance of information that is voluntarily disclosed by corporations in SESR.

Keywords: Facebook; Social and environmental accounting; Corporate social responsibility; Twitter; Social media; Stakeholder engagement (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (40)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:29:y:2016:i:6:p:985-1011

DOI: 10.1108/AAAJ-08-2014-1797

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