Purpose The purpose of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in American charitable foundations, specifically non-profit organizations that are dedicated to philanthropy....

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)....