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” engagements.
Applying dialogic thinking to social and environmental accounting encourages the development of
dialogic forms of accountability, more authentic engagements and is more likely to contribute to
sustainable social and environmental change.