A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Development

Abstract

This paper explores some ideas for expanding the scope of corporate accountability and thereby 
contemporary practices in corporate social reporting (CSR). Contemporary CSR practices have 
been criticized for acting as a legitimizing device for profit-seeking entities possibly at the ex
pense of the community. A communitarian correction to CSR practices suggests that account
ability to the community is necessary for any accounting aimed at sustainability. The interpre
tive methodology adopted in this study starts with a set of ideas or “pre-understandings” drawn 
from extant literature on accountability and communitarian philosophy. These ideas provide a 
theoretical lens for examining and understanding the participation of the Taupo business, farm
ing and general community in formulating strategies for sustainable development.of the Taupo 
District in New Zealand. Alternating between our pre-understanding and the empirical data, a 
process known as “fusion of horizons” (Gadamer, 1975) in philosophical hermeneutics, is a 
means by which theories can be developed.. This interpretive study indicates that meaning of 
accountability can be extended beyond a narrow conventional sense portraying accountability 
as a process of providing an account. Accountability also involves other dimensions such as 
moral responsibility, cooperative enquiry, information sharing, transparency and joint responsi
bility. From a communitarian perspective these dimensions of accountability emphasise the 
centrality of community and communal values. Accountability for environmental and social 
issues extends beyond the domain of corporations, and involves community participation.