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A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice

dc.contributor.authorAngotti, Marcello
dc.contributor.authorFerreira, Aracéli Cristina de S.
dc.contributor.authorEugénio, Teresa
dc.contributor.authorBranco, Manuel Castelo
dc.date.accessioned2023-12-05T18:36:12Z
dc.date.available2023-12-05T18:36:12Z
dc.date.issued2022-11-03
dc.descriptionThis research is financed by National Funds of the FCT – Portuguese Foundation for Science and Technology within the project “UIDB/04928/2020” and, under the Scientific Employment Stimulus – Institutional Call CEECINST/00051/2018.pt_PT
dc.description.abstractPurpose – This study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective stories, developed from interviews, to expose the population’s perception of the social and environmental impact (positive and negative externalities) resulting from iron ore mining in the city of Congonhas-Minas Gerais (MG). Design/methodology/approach – This research, using counternarratives, aims to elaborate small collective stories, developed from 52 interviews, to expose the population’s perception of externalities resulting from the exploitation of iron ore in the city of Congonhas-MG, Brazil, to give more insight for social and environmental accounting reporting. A qualitative investigation is used with a narrative approach that focuses on a specific event in the participants’ lives. Findings – The authors sought to create a sense of collective experiences of the interviewees through narratives representative of the residents’ perception of externalities in the form of small collective stories. However, it can be observed that the local population recognizes the impact of numerous externalities. Likewise, the use of narratives allows the reader to experience another reality – a reflection on the impact of business activities in a given context. Unlike conventional corporate social reporting, models based on qualitative information can be inclusive, produced by/for the community toward action that transforms the local reality. Originality/value – This study intends to contribute to the debate on reporting models that are developed by and for external stakeholders. This approach has the potential to improve participants’ both awareness and engagement, supporting transformative social action. This study makes several contributions. It contributes to the literature with a narrative approach, which is not often used in the accounting literature; it brings insights from the Latin American context, which is especially valuable given how the Anglo-American accounting literature includes few papers addressing this context; it presents the view of marginalized communities that are too often overlooked (this narrative approach offers important insights into the lived experience of people at a very granular level).pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationAngotti, M., Ferreira, A. C. D. S., Eugénio, T., & Branco, M. C. (2022). A narrative approach for reporting social and environmental accounting impacts in the mining sector–giving marginalized communities a voice. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-11-2021-1513pt_PT
dc.identifier.doihttps://doi.org/10.1108/MEDAR-11-2021-1513pt_PT
dc.identifier.issn2049-372X
dc.identifier.urihttp://hdl.handle.net/10400.8/8998
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherEmeraldpt_PT
dc.relationCentre of Applied Research in Management and Economics
dc.relationNot Available
dc.relation.publisherversionhttps://www.emerald.com/insight/content/doi/10.1108/MEDAR-11-2021-1513/full/htmlpt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectExternalities,Miningindustry,Socialandenvironmentalaccounting, Narrative approach, Social reportpt_PT
dc.titleA narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voicept_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCentre of Applied Research in Management and Economics
oaire.awardTitleNot Available
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04928%2F2020/PT
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/CEEC INST 2018/CEECINST%2F00051%2F2018%2FCP1566%2FCT0001/PT
oaire.citation.titleMeditari Accountancy Researchpt_PT
oaire.fundingStream6817 - DCRRNI ID
oaire.fundingStreamCEEC INST 2018
person.familyNameEugénio
person.givenNameTeresa
person.identifier.ciencia-id1F17-50A3-BEE2
person.identifier.orcid0000-0003-1040-3164
person.identifier.scopus-author-id54079668000
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsclosedAccesspt_PT
rcaap.typearticlept_PT
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relation.isAuthorOfPublication.latestForDiscovery63b6d075-7a05-4f91-8d46-4e9cbe93dc09
relation.isProjectOfPublication4c5aa29d-4b03-4713-8f40-08b3bbfd88d7
relation.isProjectOfPublication79a941dc-2813-4f89-850b-4228ff5224cc
relation.isProjectOfPublication.latestForDiscovery4c5aa29d-4b03-4713-8f40-08b3bbfd88d7

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