Critical dialogic accounting and accountability and the Sustainable Development Goals: a case study on the chocolate industry

Claire Harris, Farzana Aman Tanima and Stephanie Perkiss

Chapter 22 in The Elgar Companion to International Business and the Sustainable Development Goals, 2026, pp 435-456 from Edward Elgar Publishing

Abstract: This chapter introduces Critical Dialogic Accounting and Accountability (CDAA), a methodological framework aimed at shaping international business strategies towards sustainable development initiatives. Traditional accounting practices allow businesses to report on progress towards the Sustainable Development Goals (SDGs). CDAA critiques traditional accounting practices and presents an alternative approach. CDAA emphasises accountability through active dialogue and engagement, focusing on power dynamics within hierarchical relations and how dominant ideological considerations influence the relationships between international businesses and other stakeholders. This chapter outlines methodological considerations for applying CDAA, then introduces how it could apply to the chocolate industry's efforts to meet the SDGs. Given that chocolate is linked to modern slavery, child labour, and deforestation, CDAA offers a tool for accountability, facilitating conversations within a network comprising international businesses, academics, non-governmental organisations (NGOs), and citizens. Through this dialogue, theory merges with practice to tackle the issues obstructing progress towards the SDGs, for example, providing meaningful spaces of ongoing dialogue to the marginalised voices affected by sustainability initiatives.

Keywords: Accountability; Dialogue; Methodology; Sustainable development goals; Chocolate; Sustainability (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035348473
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