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

Inspired by Habermas’ works, we develop a prescriptive conceptual model of stakeholder engagement and corporate social responsibility (CSR) reporting against which empirical descriptions can be compared and contrasted. We compare the high profile case of Kraft's takeover of Cadbury with the con...

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Bibliographic Details
Published inAccounting forum Vol. 37; no. 3; pp. 163 - 181
Main Authors Barone, Elisabetta, Ranamagar, Nathan, Solomon, Jill F.
Format Journal Article
LanguageEnglish
Published Adelaide Elsevier Ltd 01.09.2013
Elsevier Science Ltd
Subjects
Accountability
Acquisitions & mergers
Cadbury
Case studies
Companies
Company reports
Corporate social responsibility (CSR) reporting
Counterfactual
Food processing industry
Habermas
Kraft
Lifeworld
Mergers
Social responsibility
Stakeholder engagement
Stakeholders
United States > US
Counterfactual
Habermas
Lifeworld
Corporate social responsibility (CSR) reporting
Accountability
Stakeholder engagement
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Summary:Inspired by Habermas’ works, we develop a prescriptive conceptual model of stakeholder engagement and corporate social responsibility (CSR) reporting against which empirical descriptions can be compared and contrasted. We compare the high profile case of Kraft's takeover of Cadbury with the conceptual model to illustrate the gap between an ideal speech situation and practice. The paper conducts a desk study of documents relating to the takeover and interviews with stakeholders from the local community to gauge their views of stakeholder engagement and CSR reporting by Cadbury/Kraft. The findings lead to policy recommendations for enhancing stakeholder accountability through improved steering mechanisms.
Bibliography:Accounting Forum (Adelaide), v.37, no.3, Sept 2013: (163)-181
ISSN:0155-9982
1467-6303
DOI:10.1016/j.accfor.2012.12.001