Purpose – The purpose of this paper is to empirically investigate relationships between engagement activities and social reporting practices in a controversial and environmentally sensitive industry. The interactions investigated were not restricted to stakeholder relationships but included...

Purpose – The purpose of this paper is to contribute to discussions about engagement in social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground”...

Salvo en los casos de los países mediterráneos, los ferrocarriles de los países del Cono Sur, con muy pocas excepciones, no fueron tendidos pensando en su interconexión o en el comercio con países vecinos. Sin embargo, a mediados del decenio de los años 1990, a raíz de: (i) la adopción...