Accountability to tackle sustainability challenges in the cocoa supply chain

Purpose Sustainability in the cocoa industry is a wicked problem – a grand challenge that the world, including accountants, must tackle. Issues such as child labour, poverty and environmental degradation continue to plague the cocoa supply chain. However, current accounting and reporting techniques fail to address these challenges effectively. This paper explores how a sustainability accounting tool, the Chocolate Scorecard, can contribute to meaningful change when combined with dialogue. Design/methodology/approach This paper examines the dialogue surrounding the Chocolate Scorecard. Between 2022 and 2023, we conducted 56 feedback sessions with NGOs, researchers and chocolate companies to discuss the Chocolate Scorecard’s results, areas for improvement and overall value. We analysed these conversations using thematic analysis and an accountability framework to synthesise the findings. Findings Our analysis reveals that the Chocolate Scorecard positively influences the industry by encouraging improvements in corporate social and environmental policies and practices. We also find that company size affects competitive dynamics and that some companies remain committed to progress despite feeling disheartened by their scores. Overall, we demonstrate that dialogue acts as a catalyst for enhanced accountability and meaningful change. Social implications Partnerships and stakeholder dialogue are crucial to addressing wicked problems. Collaborating with NGOs and engaging with companies across the cocoa supply chain fosters communication and strengthens accountability, which are both key steps toward resolving sustainability challenges in the industry. Originality/value This paper responds to the Accounting, Auditing & Accountability Journal’s call for research on grand challenges. It contributes to the discourse on how accounting academics can participate in accountability processes that positively impact the sustainability of the cocoa supply chain.