PurposeThis study aims to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting, a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports. Design/methodology/approachContent analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This article studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on dialogic accounting. FindingsCompanies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for dialogic accounting are rare. However, signs of dialogic accounting emerged in our analysis, thus confirming that sustainability reporting can become a platform for dialogic accounting systems if stakeholder engagement is effective. Originality/valueOur findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of dialogic accounting. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

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PurposeThe present research expands the debate on environmental sustainability in the wine industry. Since the literature on sustainability and wine is relatively recent, current results do not cover all the practices that can be implemented along the wine supply chain. Thus, the paper presents a classification of environmental practices specific for the wine industry, according to the increased attention that has been paid to this topic in recent years. Moreover, it investigates the adoption level of these practices with reference to Italian wine producers.Design/methodology/approachThe research presents a systematic literature review including papers published in academic journals during the past 30 years and in Italian specialised magazines. This methodology is useful to provide a clear overview of sustainable practices that can be adopted along the wine supply chain. Therefore, an empirical study based on the results of an online survey shows how wineries approach environmental sustainability.FindingsThe literature review provides a definition and classification of environmental practices in the wine industry, as well as identification of those that require further attention in the literature, suggesting future research paths. The results of the online survey give an overview of the adoption level of environmental practices and highlight widespread attention to all the listed environmental practices, including those not adopted.Originality/valueFrom a theoretical point of view, this paper fills a literature gap in terms of the definition and classification of environmental practices that cover all wine supply chain processes, also providing a useful instrument for wine companies' managers. Moreover, the results of the empirical research give an overview of the adoption level of environmental practices in one of the most relevant countries in terms of wine production and highlight widespread attention to all the listed environmental practices, including those not adopted.

PurposeThis study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.Design/methodology/approachThe present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.FindingsFour patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.Originality/valueUsing a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.