Comment: Proceedings: Conference on 'Accountability in Bangladesh: Issues & Debates', Global Studies and Governance Program, Independent University Bangladesh (IUB), 29 March 2018Social accountability refers to promoting good governance by making ruling elites more responsive. In Bangladesh, where bureaucracy and legislature operate with little effective accountability or checks and balances, traditional horizontal or vertical accountability proved to be very blunt and weak. In the presence of such faulty mechanisms, ordinary citizens access to information is frequently denied, and their voices are kept mute. It impasses the formation of an enabling environment, where activists and civil society institutions representing the ordinary peoples interest are actively discouraged. They become vulnerable to retribution. Social accountability, on the other hand, provides an enabling environment for activists and civil society institutions to operate freely. Thus, leaders and administration become more accountable to people. An enabling environment means providing legal protection, enhancing the availability of information and increasing citizen voice, strengthening institutional and public service capacities and directing incentives that foster accountability. Donors allocate significant shares of resources to encouraging civil society to partner with elites rather than holding them accountable. This paper advocate for a stronger legal environment to protect critical civil society and whistle-blowers, and for independent grant-makers tasked with building strong, self-regulating social accountability institutions. Key Words: Accountability, Legal Protection, Efficiency, Civil Society, Responsiveness