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Purpose This study aims to examine how the normative principles of critical dialogic accounting, according to Brown (2009), are incorporated into non-financial reports, fostering transparency and dialog with stakeholders. Design/methodology/approach This study is a qualitative study based on documentary analysis and thematic content analysis of sustainability reports (2020–2024) from a multinational company in the aluminum industry. Findings The company employs a hybrid disclosure model, which shows significant progress in transparency and information diversity, but with structural limitations regarding participation, inclusion of critical voices and democratization of reporting, revealing a mostly formal, selective and non-substantive incorporation of the principles of dialogic accounting. Research limitations/implications An exclusive documentary analysis limits the understanding of internal processes and the effective influence of stakeholders. Practical implications The study suggests improving reports through more transparent, participatory and dialog-oriented practices. Social implications Transparency plays a key role in strengthening accountability, especially in contexts of socio-environmental conflict. Originality/value The study shows that dialogic accounting takes on hybrid forms in corporate contexts, with a selective incorporation of the principles and limitations associated with organizational control.
Araújo et al. (Mon,) studied this question.