Template-Type: ReDIF-Article 1.0 Author-Name: Jan Bebbington Author-X-Name-First: Jan Author-X-Name-Last: Bebbington Author-Name: Jeffrey Unerman Author-X-Name-First: Jeffrey Author-X-Name-Last: Unerman Title: The Importance of Peer-Reviewed Social and Environmental Accountability Research in Advancing Sustainability Journal: Social and Environmental Accountability Journal Pages: 1-6 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556012 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:1-6 Template-Type: ReDIF-Article 1.0 Author-Name: Lee D. Parker Author-X-Name-First: Lee D. Author-X-Name-Last: Parker Title: Building Bridges to the Future: Mapping the Territory for Developing Social and Environmental Accountability Abstract: Social and environmental accounting research has been contributing to the accounting and management research literatures for several decades. Yet it has been marginalised by the majority of accounting and management researchers in their focus upon economic development and corporate financial management. The emergence of global warming and carbon emissions onto the centre stage of public debate has put social and environmental accountability in the spotlight and begun to attract greater numbers of researchers and journals to the social and environmental research waterhole. This paper reflects on the role of the research journal as a purveyor and shaper of social and environmental accountability research, now and into the future. It cautions against the distortion of research agendas occasioned by governmental research assessments, simplistic economics-focused journal rankings and commercial publisher-driven citation indexes. Quality in publishing is called upon to be reconstructed so as to liberate rather than constrain research in this field, while critique and engagement are proposed for serious development and co-habitation. A commitment to breaking out of traditional research design strait-jackets in search of novelty and innovation is advocated as a bridge to the future contribution of social and environmental research to policy, practice, society and ecology. Journal: Social and Environmental Accountability Journal Pages: 7-24 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556389 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556389 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:7-24 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Author-Name: Andreas G.F. Hoepner Author-X-Name-First: Andreas G.F. Author-X-Name-Last: Hoepner Title: PLEASE CITE THIS: An Exploratory Paper on Citations, Impacts and the Social Accounting Literature Abstract: This paper seeks to use the increasingly influential citation and impact data to explore the contours of the social and environmental accounting (SEA) literature. Our ambitions are fourfold. First, we offer a more nuanced understanding of the journals in which we tend to publish SEA research. Second, we tease out what might plausibly be thought to be one indication of the ‘most influential’ SEA papers. Third, we offer a substantive cautionary note about the dangers of the careless use of citations as singular measures of ‘quality’ or ‘importance’, etc. Finally, we place the growing SEA literature in a wider context which both flatters and challenges the community that SEAJ seeks to serve. Journal: Social and Environmental Accountability Journal Pages: 25-47 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556392 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556392 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:25-47 Template-Type: ReDIF-Article 1.0 Author-Name: Carmen Correa Author-X-Name-First: Carmen Author-X-Name-Last: Correa Title: Unveiling Social and Environmental Accounting Research in Spain: A Narrative of the Mobilisation of the Spanish Academic Community Abstract: The aim of this paper is to present a personal overview of the process of mobilisation of the social and environmental accounting research (SEAR) Spanish academic community to develop social and environmental accounting research as a legitimate research field. Using the arguments of Hambrick and Chen (2008) for analysing new academic fields as admittance-seeking social movements, a narrative is provided outlining the characteristics of the process of mobilisation of this emerging Spanish research community aspiring to become a field. A retrospective and introspective analysis is carried out to identify some critical events that figure in a still developing narrative and that are considered part of the process of social construction of SEAR in Spain. The narrative unveils SEAR in Spain, outlining shared interests and knowledge and social infrastructure, in conjunction with the agency of certain individuals, as its vital and enlivening principles. Journal: Social and Environmental Accountability Journal Pages: 49-62 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556395 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556395 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:49-62 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Title: Developments in Social Impact Measurement in the Third Sector: Scaling Up or Dumbing Down? Abstract: This paper outlines the merits of two approaches to social impact measurement that are currently the subject of debate within the third sector: social accounting and audit (SAA) and social return on investment (SROI). Although there are significant similarities between the methods, a number of important differences remain. In particular, while SAA involves a more ‘conventional’ mix of narrative and quantitative disclosures, SROI outcomes are more explicitly quantitative and reductive. This is most evident in the production of the ‘SROI ratio’, which calculates a monetised ‘return’ on a notional £1 of investment. In the UK, with available resources becoming increasingly scarce, the third sector is facing demands for increased accountability as well as being encouraged to ‘scale up’ in preparation for assuming greater responsibility for public service delivery. In this context, it is easy to see why the simplicity and clarity of SROI is attractive to policy-makers, fundraisers and investors, who are keen to quantify and express social value creation and thus make comparative assessments of social value. However, this apparent simplicity also risks reducing the measurement of social impact to a potentially meaningless or even misleading headline figure and should therefore be treated with caution. This is especially so where exact measures are unobtainable, and approximations, or so-called ‘financial proxies’, are used. The use of such proxies is highly subjective, especially when dealing with ‘softer’ outcomes. There is nothing to prevent SROI being used within an SAA framework: indeed, a greater emphasis on quantitative data could improve many social accounts. Nevertheless, we conclude that current efforts to promote SROI adoption, to the likely detriment of SAA, may ultimately promote a one-dimensional funder- and investor-driven approach to social impact measurement in the third sector. Journal: Social and Environmental Accountability Journal Pages: 63-72 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556399 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556399 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:63-72 Template-Type: ReDIF-Article 1.0 Author-Name: Caterina Pesci Author-X-Name-First: Caterina Author-X-Name-Last: Pesci Author-Name: Paolo Andrei Author-X-Name-First: Paolo Author-X-Name-Last: Andrei Title: An Empirical Investigation into the Boundary of Corporate Social Reports and Consolidated Financial Statements Abstract: One aspect of the reporting of companies with a group structure that should not be overlooked, in terms of both the social and environmental report and the financial/economic report, has to do with setting the boundary of the report. Disclosure of information about where this boundary has been drawn is of fundamental importance as it serves to identify the very object of the report. Thus the issue is crucial, since the fact that a report may refer to one group of companies rather than another may radically change the given results. This research is based on the conviction that social and environmental reporting should be as integrated as much as possible with financial/economic reporting, so that information about the boundary issue will be consistent among social, environmental and financial reporting. The research presented in the paper was conducted over a time span of three years (2005, 2006 and 2007) and examines the social reporting of companies listed on the Milan Stock Exchange who presented social and environmental reports on a voluntary basis over the period under consideration. Journal: Social and Environmental Accountability Journal Pages: 73-84 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556404 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556404 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:73-84 Template-Type: ReDIF-Article 1.0 Author-Name: Brendan O'Dwyer Author-X-Name-First: Brendan Author-X-Name-Last: O'Dwyer Title: The Genesis of an ‘Interesting’ and Important Social and Environmental Accounting Conversation: Celebrating the Contribution of Professor David Owen to Social and Environmental Accounting and Auditing (SEAA) Research and Practice Abstract: This paper reflects on the nature of ‘interesting’ research in the context of the contributions Professor David Owen has made to the social and environmental accounting and auditing (SEAA) research field over his academic career. The paper reviews some of Professor Owen's key research themes and research papers related to the topic of (corporate) social accountability as examples of ‘interesting’ and important research in order to celebrate the outstanding contribution he has made to the development of this research area. The paper also acknowledges the extensive contributions Professor Owen has made to the SEAA research community outside his academic work. Journal: Social and Environmental Accountability Journal Pages: 85-95 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556407 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556407 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:85-95 Template-Type: ReDIF-Article 1.0 Author-Name: Angela Hecimovic Author-X-Name-First: Angela Author-X-Name-Last: Hecimovic Title: Stakeholder Inclusivity in Social and Environmental Report Assurance Journal: Social and Environmental Accountability Journal Pages: 97-97 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556414 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:97-97 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Title: Corporate Social Disclosures in the Context of National Cultures and Stakeholder Theory Journal: Social and Environmental Accountability Journal Pages: 98-98 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556415 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556415 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:98-98 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Smoke and mirrors: Corporate social responsibility and tax avoidance Journal: Social and Environmental Accountability Journal Pages: 99-99 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556417 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556417 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:99-99 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Title: Is Accounting for Sustainability Actually Accounting for Sustainability… and How Would We Know? An Exploration of Narratives of Organisations and the Planet Journal: Social and Environmental Accountability Journal Pages: 99-100 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556420 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556420 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:99-100 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Some Theories for Social Accounting? A Review Essay and a Tentative Pedagogic Categorization of Theoretisations around Social Accounting Journal: Social and Environmental Accountability Journal Pages: 100-101 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556421 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556421 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:100-101 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Title: Conceptions of the business-society-nature interface: Implications for management scholarship Journal: Social and Environmental Accountability Journal Pages: 101-102 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556422 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556422 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:101-102 Template-Type: ReDIF-Article 1.0 Author-Name: Thereza R.S. de Aguiar Author-X-Name-First: Thereza R.S. Author-X-Name-Last: de Aguiar Title: Creating institutional meaning: Accounting and taxation law perspectives of carbon permits Journal: Social and Environmental Accountability Journal Pages: 102-103 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556423 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556423 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:102-103 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Title: Role of Analogy in the Institutionalization of Sustainability Reporting Journal: Social and Environmental Accountability Journal Pages: 103-104 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556424 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556424 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:103-104 Template-Type: ReDIF-Article 1.0 Author-Name: Niamh O'Sullivan Author-X-Name-First: Niamh Author-X-Name-Last: O'Sullivan Title: Good Cop Bad Cop: Environmental NGOs and their Strategies towards Business Journal: Social and Environmental Accountability Journal Pages: 105-105 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556430 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556430 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:105-105 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Managing without Growth: Slower by Design, Not Disaster Journal: Social and Environmental Accountability Journal Pages: 105-106 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556431 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556431 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:105-106 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: A New Era of Sustainability: CEO Reflections on Progress to Date, Challenges Ahead and the Impact of the Journey toward a Sustainable Economy Journal: Social and Environmental Accountability Journal Pages: 106-107 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556433 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556433 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:106-107 Template-Type: ReDIF-Article 1.0 Author-Name: Sue Gray Author-X-Name-First: Sue Author-X-Name-Last: Gray Title: Human Rights and Environmental Sustainability Journal: Social and Environmental Accountability Journal Pages: 107-108 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556434 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556434 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:107-108 Template-Type: ReDIF-Article 1.0 Author-Name: Nola Buhr Author-X-Name-First: Nola Author-X-Name-Last: Buhr Title: SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY JOURNAL Journal: Social and Environmental Accountability Journal Pages: 109-109 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556438 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556438 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:109-109 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Bebbington Author-X-Name-First: Jan Author-X-Name-Last: Bebbington Title: SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY JOURNAL Journal: Social and Environmental Accountability Journal Pages: 111-111 Issue: 1 Volume: 31 Year: 2011 Month: 4 X-DOI: 10.1080/0969160X.2011.556440 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.556440 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:1:p:111-111 Template-Type: ReDIF-Article 1.0 Author-Name: Linda Lewis Author-X-Name-First: Linda Author-X-Name-Last: Lewis Author-Name: Shona Russell Author-X-Name-First: Shona Author-X-Name-Last: Russell Title: Permeating Boundaries: Accountability at the Nexus of Water and Climate Change Journal: Social and Environmental Accountability Journal Pages: 117-123 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593812 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593812 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:117-123 Template-Type: ReDIF-Article 1.0 Author-Name: Moritz Von Schwedler Author-X-Name-First: Moritz Author-X-Name-Last: Von Schwedler Title: CSR in the UK Water Industry: ‘Doing the Right Thing’? A Case Study Abstract: All large business organisations consider corporate social responsibility (CSR) as an important part of business strategy. While this is not disputed, there are doubts over the effectiveness of these strategies and their contribution to a more sustainable development. For, despite all progress, environmental and social problems still exist or seem exacerbated (Meadows et al., 2004) and there are calls for new analytical lenses and approaches (Gladwin et al., 1995; Bebbington, 2007) to disentangle the interrelationships between CSR and sustainable development as a business practice. This paper presents selected key issues, which emerged from comprehensive grounded analysis within a UK water company as a manager and provider of a resource that is a necessary ‘social good’ whose availability and supply is increasingly affected by climate change. The case study consisted of an intra-organisational analysis but also included extensively the stakeholders involved in a wider analysis on the drivers and barriers to corporate sustainability. The analysis revealed that undoubtedly there has been progress in promoting sustainable development in the regulated water industry in which the organisation is based. This is evident in requirements for the preparation of 25-year strategic direction statements by water companies, aimed specifically at promoting a more long-term strategic (business) approach and the need to include substantial sustainability targets to demonstrate, for example, how they are responding to the challenges posed by climate change. In order to do so, the industry has not broken with a ‘business as usual’ ideology. It is necessary therefore to engage critically with business organisations in order to advance the agenda for sustainable development. Further, this paper suggests, it is essential to incorporate the complex interdependencies and conceptual ambiguities into analytical frameworks as individual companies seek to address sustainable development through CSR activities. Significantly, it seems evident that more leadership is necessary by government and regulators to ensure that more sustainable business organisations are not impeded by the business case for CSR. Journal: Social and Environmental Accountability Journal Pages: 125-137 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593815 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593815 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:125-137 Template-Type: ReDIF-Article 1.0 Author-Name: S. Kennedy Author-X-Name-First: S. Author-X-Name-Last: Kennedy Title: Stakeholder Management for Sustainable Development Implementation: The Case of a Sustainable Urban Drainage System Abstract: Sustainable development has been widely supported as the concept upon which the future, if we are to have one, must be founded. As such and simplistically, it has often been expected that changes in behaviour at the local level would become evident as sustainable development becomes more entrenched in thinking and practice. Unfortunately, a failure to detect the occurrence of such changes gives rise to the notion that the concept of sustainable development is substantially problematic to translate from thought into action. This has led to greater attention on the procedures of sustainable development implementation (Lafferty and Langhelle, 1999b) and to its examination using new lenses for consideration and enquiry (Gladwin et al., 1995). This paper uses stakeholder thinking to analyse a case study of a local-level implementation of sustainable development, in the form of a sustainable urban drainage system in Sheffield, England. The paper utilises stakeholder thinking to examine the roles of stakeholders in the case in order to analyse the distribution of the impacts of the implementation and by doing so to better understand the process of implementation. The paper demonstrates the complexity of stakeholder relationships, interactions and processes of engagement (Georgakopoulos and Thomson, 2008) in that, although the analysis suggests the implementation to represent an ‘all stakeholder win’, it also highlights that each stakeholder has the power to both impede and facilitate the process. A confused ‘collective responsibility’ situation between stakeholders is identified, judged to lack real accountability and to be creating inertia. From these findings the paper gives consideration to alterations to create real world change towards more favourable conditions for sustainable development implementation. Journal: Social and Environmental Accountability Journal Pages: 139-153 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593818 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593818 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:139-153 Template-Type: ReDIF-Article 1.0 Author-Name: Adrian Cashman Author-X-Name-First: Adrian Author-X-Name-Last: Cashman Title: ‘Our Water Supply is being Managed like a Rumshop’: Water Governance in Barbados Abstract: The successful development of the country's economy is dependent on the provision of good public infrastructure such as water services. Water and water infrastructure not only provides a fundamental requirement of households but is also essential for productive economic activities. Thus the sound governance of water is also of critical importance to the functioning of the economy. Symptoms of poor governance include: high unaccounted for water, lack of proper metering, ineffective collection of water revenue, uneconomic tariffs, excessive staff of water service provider, lack of accountability and conflict of roles in water management. There is evidence that indicates that most of these symptoms are present in Barbados' system of water governance. At the same time climate change poses a significant threat to the sustainability of the country's water system. However, the paper argues that unless the current deficiencies in water governance are addressed then climate change will only make a poor situation worse. Journal: Social and Environmental Accountability Journal Pages: 155-165 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593820 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593820 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:155-165 Template-Type: ReDIF-Article 1.0 Author-Name: Massimo Contrafatto Author-X-Name-First: Massimo Author-X-Name-Last: Contrafatto Title: Initiating Sustainable Development Reporting: Evidence from New Zealand Journal: Social and Environmental Accountability Journal Pages: 167-168 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593828 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593828 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:167-168 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Young Author-X-Name-First: Anna Author-X-Name-Last: Young Title: Sustainability Accounting and Reporting: Fad or Trend? Journal: Social and Environmental Accountability Journal Pages: 168-169 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593829 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593829 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:168-169 Template-Type: ReDIF-Article 1.0 Author-Name: Dianne McGrath Author-X-Name-First: Dianne Author-X-Name-Last: McGrath Title: Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting Journal: Social and Environmental Accountability Journal Pages: 169-170 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593830 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593830 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:169-170 Template-Type: ReDIF-Article 1.0 Author-Name: Jason Chen Author-X-Name-First: Jason Author-X-Name-Last: Chen Title: Socioemotional Wealth and Corporate Responses to Institutional Pressures: Do Family-Controlled Firms Pollute Less? Journal: Social and Environmental Accountability Journal Pages: 170-171 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593832 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593832 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:170-171 Template-Type: ReDIF-Article 1.0 Author-Name: Yaning Du Author-X-Name-First: Yaning Author-X-Name-Last: Du Title: Content Analysis in Environmental Reporting Research: Enrichment and Rehearsal of the Method in a British-German Context Journal: Social and Environmental Accountability Journal Pages: 171-171 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593833 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593833 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:171-171 Template-Type: ReDIF-Article 1.0 Author-Name: James Hazelton Author-X-Name-First: James Author-X-Name-Last: Hazelton Title: Shifting Paradigms in Corporate Environmentalism: From Poachers to Gamekeepers Journal: Social and Environmental Accountability Journal Pages: 171-172 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593834 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593834 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:171-172 Template-Type: ReDIF-Article 1.0 Author-Name: Shane Leong Author-X-Name-First: Shane Author-X-Name-Last: Leong Title: Governance from Below: Contesting Corporate Environmentalism in Durban, South Africa Journal: Social and Environmental Accountability Journal Pages: 172-173 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593835 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593835 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:172-173 Template-Type: ReDIF-Article 1.0 Author-Name: Cary di Lernia Author-X-Name-First: Cary Author-X-Name-Last: di Lernia Title: Carbon Tax: Challenging Neoliberal Solutions to Climate Change Journal: Social and Environmental Accountability Journal Pages: 173-174 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593838 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593838 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:173-174 Template-Type: ReDIF-Article 1.0 Author-Name: Jeffrey Unerman Author-X-Name-First: Jeffrey Author-X-Name-Last: Unerman Title: The Rise of the Global Reporting Initiative: A Case of Institutional Entrepreneurship Journal: Social and Environmental Accountability Journal Pages: 174-175 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593840 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593840 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:174-175 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Towards Sustaining the Status Quo: Business Talk of Sustainability in Finnish Corporate Disclosures 1987--2005 Journal: Social and Environmental Accountability Journal Pages: 175-176 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593841 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593841 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:175-176 Template-Type: ReDIF-Article 1.0 Author-Name: Donna Mangion Author-X-Name-First: Donna Author-X-Name-Last: Mangion Title: GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations Journal: Social and Environmental Accountability Journal Pages: 176-177 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593843 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593843 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:176-177 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Barter Author-X-Name-First: Nick Author-X-Name-Last: Barter Title: Freefall: Free Markets and the Sinking of the Global Economy Journal: Social and Environmental Accountability Journal Pages: 179-179 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593844 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593844 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:179-179 Template-Type: ReDIF-Article 1.0 Author-Name: Sue Gray Author-X-Name-First: Sue Author-X-Name-Last: Gray Title: STATE OF THE WORLD 2010: Transforming Cultures from Consumerism to Sustainability Journal: Social and Environmental Accountability Journal Pages: 180-181 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593845 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593845 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:180-181 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Egan Author-X-Name-First: Matthew Author-X-Name-Last: Egan Title: The Water Footprint Assessment Manual. Setting the Global Standard Journal: Social and Environmental Accountability Journal Pages: 181-182 Issue: 2 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/0969160X.2011.593864 File-URL: http://hdl.handle.net/10.1080/0969160X.2011.593864 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:31:y:2011:i:2:p:181-182 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Author-Name: Jeffrey Unerman Author-X-Name-First: Jeffrey Author-X-Name-Last: Unerman Title: Editorial Journal: Social and Environmental Accountability Journal Pages: 1-2 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656402 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656402 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:1-2 Template-Type: ReDIF-Article 1.0 Author-Name: Jesse Dillard Author-X-Name-First: Jesse Author-X-Name-Last: Dillard Author-Name: Judy Brown Author-X-Name-First: Judy Author-X-Name-Last: Brown Title: Agonistic Pluralism and Imagining CSEAR into the Future Abstract: The recent success of the Centre for Social and Environmental Accounting Research (CSEAR) specifically, and social and environmental accounting (SEA) generally, has been an occasion for both celebration and reflection. We celebrate the heightened level of interest and accomplishment while reflecting on how we can maintain this momentum into the future. How do we imagine CSEAR into a future that is informed, but not inhibited, by predispositions and past practices? We propose agonistic pluralism as providing useful insights into how we might sustain and enhance a pluralistic ethos within CSEAR. Agonistic pluralism suggests that consensus-oriented practices too often deny alternative viewpoints, obscuring unresolved contestation and masking power asymmetries. In proposing agonistic pluralism, our purpose is not to provide solutions but to suggest a heteroglossic rendering that creates space for those with divergent ideological orientations to imagine and debate CSEAR into the future. If CSEAR can sustain and enhance its pluralistic ethos, it can maintain its energising critical perspective and, thus, continue to be a source of ingenuity and energy to its members, the larger SEA community and beyond. Journal: Social and Environmental Accountability Journal Pages: 3-16 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656403 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656403 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:3-16 Template-Type: ReDIF-Article 1.0 Author-Name: Dennis M. Patten Author-X-Name-First: Dennis M. Author-X-Name-Last: Patten Title: White Tigers, Zoos and Sustainability Reporting: A Cynical Reflection Abstract: This essay reflects on the growing trend of standalone corporate social responsibility reports. And although several recently published studies seem to suggest that at least some users of the reports find value in them, particularly when they are deemed to be of higher quality, I offer an argument that in their current voluntary state, the practice may be more harmful than beneficial. Journal: Social and Environmental Accountability Journal Pages: 17-25 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656405 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656405 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:17-25 Template-Type: ReDIF-Article 1.0 Author-Name: Jieun Chung Author-X-Name-First: Jieun Author-X-Name-Last: Chung Title: Measuring Corporate Environmental Performance: The Trade-Offs of Sustainability Ratings Journal: Social and Environmental Accountability Journal Pages: 39-39 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656409 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656409 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:39-39 Template-Type: ReDIF-Article 1.0 Author-Name: Cornelia Beck Author-X-Name-First: Cornelia Author-X-Name-Last: Beck Title: The Brave New World of Carbon Trading Journal: Social and Environmental Accountability Journal Pages: 40-40 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656408 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:40-40 Template-Type: ReDIF-Article 1.0 Author-Name: Den Patten Author-X-Name-First: Den Author-X-Name-Last: Patten Title: How Well Do Social Ratings Actually Measure Corporate Social Responsibility? Journal: Social and Environmental Accountability Journal Pages: 40-41 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656411 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656411 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:40-41 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Poullaos Author-X-Name-First: Chris Author-X-Name-Last: Poullaos Title: Class, Social Deprivation and Accounting Education in Scottish Schools: Implications for the Reproduction of the Accounting Profession and Practice Journal: Social and Environmental Accountability Journal Pages: 41-42 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656413 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656413 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:41-42 Template-Type: ReDIF-Article 1.0 Author-Name: Leonardo Rinaldi Author-X-Name-First: Leonardo Author-X-Name-Last: Rinaldi Title: Analysing the Role of Sustainable Development Indicators in Accounting for and Constructing a Sustainable Scotland Journal: Social and Environmental Accountability Journal Pages: 42-43 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656414 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:42-43 Template-Type: ReDIF-Article 1.0 Author-Name: Moritz von Schwedler Author-X-Name-First: Moritz Author-X-Name-Last: von Schwedler Title: The Views of Managers from a Local Coastal Council on Sustainability Reporting Issues: An Australian-Based Case Study Journal: Social and Environmental Accountability Journal Pages: 43-44 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656416 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656416 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:43-44 Template-Type: ReDIF-Article 1.0 Author-Name: Edward Tello Author-X-Name-First: Edward Author-X-Name-Last: Tello Title: Sustainability Practices: Trends in New Zealand Businesses Journal: Social and Environmental Accountability Journal Pages: 44-45 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656417 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656417 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:44-45 Template-Type: ReDIF-Article 1.0 Author-Name: Dominic S. B. Soh Author-X-Name-First: Dominic S. B. Author-X-Name-Last: Soh Title: Corporate Governance: A Multi-Theoretical Approach to Recognizing the Wider Influencing Forces Impacting on Organizations Journal: Social and Environmental Accountability Journal Pages: 45-46 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656418 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656418 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:45-46 Template-Type: ReDIF-Article 1.0 Author-Name: Giovanna Michelon Author-X-Name-First: Giovanna Author-X-Name-Last: Michelon Title: The Nature, Use and Impression Management of Graphs in Social and Environmental Accounting Journal: Social and Environmental Accountability Journal Pages: 46-47 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656420 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656420 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:46-47 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Barter Author-X-Name-First: Nick Author-X-Name-Last: Barter Title: Why We Disagree about Climate Change: Understanding Controversy, Inaction and Opportunity Journal: Social and Environmental Accountability Journal Pages: 49-51 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656422 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656422 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:49-51 Template-Type: ReDIF-Article 1.0 Author-Name: David Collison Author-X-Name-First: David Author-X-Name-Last: Collison Title: Accounting and Distributive Justice Journal: Social and Environmental Accountability Journal Pages: 51-52 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656423 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656423 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:51-52 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Corporate Impact: Measuring and Managing Your Social Footprint Journal: Social and Environmental Accountability Journal Pages: 52-53 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656424 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656424 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:52-53 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Justice: What's the Right Thing to Do? Journal: Social and Environmental Accountability Journal Pages: 54-54 Issue: 1 Volume: 32 Year: 2012 Month: 4 X-DOI: 10.1080/0969160X.2012.656425 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.656425 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:54-54 Template-Type: ReDIF-Article 1.0 Author-Name: Nola Buhr Author-X-Name-First: Nola Author-X-Name-Last: Buhr Title: Indigenous Peoples: Accounting and Accountability Journal: Social and Environmental Accountability Journal Pages: 59-63 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718897 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718897 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:59-63 Template-Type: ReDIF-Article 1.0 Author-Name: Bronwyn Rossingh Author-X-Name-First: Bronwyn Author-X-Name-Last: Rossingh Title: Collaborative and Participative Research: Accountability and the Indigenous Voice Abstract: This paper discusses a collaborative and participative approach to studying the effect of government funding regimes on remote Indigenous communities in Northern Australia. The study brings forth the Indigenous voice to demonstrate the disparity between Western and Indigenous ways of understanding and communicating accounting and accountability. The knowledge-sharing process revealed that the essence of accountability was found to be embedded within the participants' own Traditional culture and the paper argues that, if there is to be a shared accountability between Indigenous communities and government, there needs to be a very different approach to the way in which concepts of accounting and accountability are utilised by government. Journal: Social and Environmental Accountability Journal Pages: 65-77 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718898 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718898 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:65-77 Template-Type: ReDIF-Article 1.0 Author-Name: Alistair M. Brown Author-X-Name-First: Alistair M. Author-X-Name-Last: Brown Author-Name: Cheow Wing Wong Author-X-Name-First: Cheow Author-X-Name-Last: Wing Wong Title: Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting Abstract: Using historical, geographical and financial material, coupled with observation, narrative and textual analyses, this case-based paper considers the reporting milieu of three forms of Indigenous Eastern Highlands cooperative in Papua New Guinea: a business development cooperative, a financial cooperative and a women's cooperative. This paper seeks to identify ways in which Western and Traditional reporting are used in extant reporting practices of Eastern Highlands cooperatives. It appears that both the business development cooperative and the financial cooperative steered their reporting towards the Western reporting model with mixed success in its links with the localism of their membership base. The women's cooperative, which is registered but yet to start operations, has significant challenges ahead particularly in the areas of reporting, accountability and establishing itself as a going concern. A remarkable implication from this study is to discover the movement of Traditional ways of understanding to more Western ways by linking managerial accountability with socialising forms of accountability. Although the cooperative entity model has generally not fared well in the Eastern Highlands, it is still warmly supported by government officials and locals as an entity which will empower low-income workers in rural communities. Journal: Social and Environmental Accountability Journal Pages: 79-93 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718899 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718899 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:79-93 Template-Type: ReDIF-Article 1.0 Author-Name: Hassan Ibrahim Rkein Author-X-Name-First: Hassan Ibrahim Author-X-Name-Last: Rkein Author-Name: Gweneth Norris Author-X-Name-First: Gweneth Author-X-Name-Last: Norris Title: Barriers to Accounting: Australian Indigenous Students' Experience Abstract: Australian Indigenous people are under-represented in accounting studies and in the accounting profession. As part of an investigation of the cause of this situation such that it can be overcome, this project addresses the relevant study choices of high-school students in Darwin. Through semi-structured interviews with students and teachers, it is found that diverse cultural issues have significant impact on Indigenous students' study options and study success, that there are important differences between urban Indigenous students and remote Indigenous students, and that addressing merely attendance, literacy and numeracy issues is unlikely to make an impact on students' study choices as they relate to accounting. Journal: Social and Environmental Accountability Journal Pages: 95-107 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718900 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718900 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:95-107 Template-Type: ReDIF-Article 1.0 Author-Name: Oana Apostol Author-X-Name-First: Oana Author-X-Name-Last: Apostol Title: The Institutionalisation of Unaccountability: Loading the Dice of Corporate Social Responsibility Discourse Journal: Social and Environmental Accountability Journal Pages: 109-110 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718902 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718902 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:109-110 Template-Type: ReDIF-Article 1.0 Author-Name: Lies Bouten Author-X-Name-First: Lies Author-X-Name-Last: Bouten Title: Sustainable Entrepreneurship and Sustainability Innovation: Categories and Interactions Journal: Social and Environmental Accountability Journal Pages: 110-111 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718903 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718903 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:110-111 Template-Type: ReDIF-Article 1.0 Author-Name: Jason Chen Author-X-Name-First: Jason Author-X-Name-Last: Chen Title: Do Corporations Invest Enough in Environmental Sustainability? Journal: Social and Environmental Accountability Journal Pages: 111-112 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718904 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718904 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:111-112 Template-Type: ReDIF-Article 1.0 Author-Name: Delphine Gibassier Author-X-Name-First: Delphine Author-X-Name-Last: Gibassier Title: Environmental Management Accounting and Innovation: An Exploratory Analysis Journal: Social and Environmental Accountability Journal Pages: 112-113 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718905 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718905 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:112-113 Template-Type: ReDIF-Article 1.0 Author-Name: Puja Ladva Author-X-Name-First: Puja Author-X-Name-Last: Ladva Title: Disability and the Socialization of Accounting Professionals Journal: Social and Environmental Accountability Journal Pages: 113-114 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718907 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718907 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:113-114 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: The Case of Sustainability Assurance: Constructing a New Assurance Service Journal: Social and Environmental Accountability Journal Pages: 114-114 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718909 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718909 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:114-114 Template-Type: ReDIF-Article 1.0 Author-Name: Donna Mangion Author-X-Name-First: Donna Author-X-Name-Last: Mangion Title: Stakeholders' Influence and Contribution to Social Standards Development: The Case of Multiple Stakeholder Approach to ISO 26000 Development Journal: Social and Environmental Accountability Journal Pages: 115-115 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718910 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718910 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:115-115 Template-Type: ReDIF-Article 1.0 Author-Name: Nonna Martinov-Bennie Author-X-Name-First: Nonna Author-X-Name-Last: Martinov-Bennie Title: Seeking Legitimacy for New Assurance Forms: The Case of Assurance on Sustainability Reporting Journal: Social and Environmental Accountability Journal Pages: 115-116 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718912 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718912 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:115-116 Template-Type: ReDIF-Article 1.0 Author-Name: Robin Roberts Author-X-Name-First: Robin Author-X-Name-Last: Roberts Title: Anglo-American Capitalism: The Role and Potential Role of Social Accounting Journal: Social and Environmental Accountability Journal Pages: 116-117 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718913 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718913 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:116-117 Template-Type: ReDIF-Article 1.0 Author-Name: Ken Yeoh Author-X-Name-First: Ken Author-X-Name-Last: Yeoh Title: The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy Journal: Social and Environmental Accountability Journal Pages: 117-118 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718915 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718915 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:117-118 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Barter Author-X-Name-First: Nick Author-X-Name-Last: Barter Title: The End of the Wild Journal: Social and Environmental Accountability Journal Pages: 119-121 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718919 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718919 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:119-121 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Barter Author-X-Name-First: Nick Author-X-Name-Last: Barter Title: The Perception of the Environment: Essays on Livelihood, Dwelling and Skill Journal: Social and Environmental Accountability Journal Pages: 121-123 Issue: 2 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/0969160X.2012.718920 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.718920 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:32:y:2012:i:2:p:121-123 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Bebbington Author-X-Name-First: Jan Author-X-Name-Last: Bebbington Title: As a Matter of Policy Journal: Social and Environmental Accountability Journal Pages: 1-4 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.768086 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.768086 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:1-4 Template-Type: ReDIF-Article 1.0 Author-Name: Cynthia Jeffrey Author-X-Name-First: Cynthia Author-X-Name-Last: Jeffrey Author-Name: Jon D. Perkins Author-X-Name-First: Jon D. Author-X-Name-Last: Perkins Title: Social Norms and Disclosure Policy: Implications from a Comparison of Financial and Corporate Social Responsibility Reporting Abstract: Recently, pressure from multiple stakeholders regarding corporate social responsibility (CSR) policies and activities has resulted in firms' increased effort to measure and report information on numerous environmental and social issues. Disclosure of CSR information has generally been voluntary, and guidelines regarding the measurement and reporting of such information have been developed by stakeholder groups, evolving as a function of social norms. In spite of the apparent plurality of viewpoints contributing to the process, research results indicate that the outcomes seldom reflect the full range of stakeholder concerns, and often reflect only the preferences of dominant corporate interests (see, for example, Archel et al., 2011). Shortcomings in existing reporting and the perceived importance of this information for stakeholder decision making are factors in the call for greater regulation of CSR reporting to facilitate both the existence and comparability of CSR disclosure. While accountability to society requires input by a broad range of stakeholder groups, regulation has traditionally been implemented by a hierarchical governance structure. We examine the historical development of financial and CSR reporting for insight into how the process can include relevant stakeholders while still ensuring adequate disclosure. Based on our analysis, we believe that CSR reporting should be mandatory, but that the specific information content of CSR to be required in CSR reports should be developed by a dialogical process that includes a wide range of stakeholder groups. Journal: Social and Environmental Accountability Journal Pages: 5-19 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2012.748468 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.748468 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:5-19 Template-Type: ReDIF-Article 1.0 Author-Name: Cara Jardine Author-X-Name-First: Cara Author-X-Name-Last: Jardine Author-Name: Bill Whyte Author-X-Name-First: Bill Author-X-Name-Last: Whyte Title: Valuing Desistence? A Social Return on Investment Case Study of a Throughcare Project for Short-Term Prisoners Abstract: A social return on investment (SROI) has been widely promoted by both third sector organisations and the Scottish Government reflecting greater demands for financial accountability among the voluntary/third sector and charities who are under increasing pressure to evidence their effectiveness. There has been little academic scrutiny of the use of the SROI by human service agencies in the field of criminal justice where the impact of desistence from crime is valued, but the quality of data in social agencies is often problematic. This paper draws from the evaluation of the Routes out of Prison Project (RooP), a peer support prison throughcare initiative, to provide a case study of how the SROI model might be applied positively to a criminal justice context and provide a consistent framework for valuing and comparing initiatives aimed at promoting desistence from crime. The paper provides an overview of both the RooP and the SROI, before examining the issues raised by RooP and the advantages and limitations of SROI in this context. Journal: Social and Environmental Accountability Journal Pages: 20-32 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.768088 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.768088 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:20-32 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Barter Author-X-Name-First: Nick Author-X-Name-Last: Barter Author-Name: Jan Bebbington Author-X-Name-First: Jan Author-X-Name-Last: Bebbington Title: Actor-Network Theory: A Briefing Note and Possibilities for Social and Environmental Accounting Research Abstract: Actor-network theory (ANT) has been increasingly utilised within the accounting and management literature (Justesen and Mouritsen, 2011) and is argued to be useful because it includes both the human and the non-human in its analytical frame. ANT bypasses a nature/society dualism and, as such, it may help to develop organisational theories that can promote ecologically and socially sustainable development (Gladwin et al., 1995). This article outlines the central commitments of ANT, its language, how it has been applied and its critiques. The article then discusses how ANT may contribute to social and environmental accounting research and the examination of what is social and what is environment. As such, this paper is an ANT ‘primer’ which aims to support social and environmental accountants in the exploration of new directions and the enabling of more ecologically and socially sustainable practices to come forward. Journal: Social and Environmental Accountability Journal Pages: 33-50 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2012.743264 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.743264 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:33-50 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Andrew Author-X-Name-First: Jane Author-X-Name-Last: Andrew Title: Uncertainty Markets and Carbon Markets: Variations on Polanyian Themes Journal: Social and Environmental Accountability Journal Pages: 51-51 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766412 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766412 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:51-51 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Title: Accounting for Climate Change and the Self-regulation of Carbon Disclosures Journal: Social and Environmental Accountability Journal Pages: 51-52 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766413 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766413 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:51-52 Template-Type: ReDIF-Article 1.0 Author-Name: Moritz von Schwedler Author-X-Name-First: Moritz Author-X-Name-Last: von Schwedler Title: Accounterability and the Problematics of Accountability Journal: Social and Environmental Accountability Journal Pages: 53-53 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766414 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:53-53 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Poullaos Author-X-Name-First: Chris Author-X-Name-Last: Poullaos Title: ‘Breaking up the Sky’: The Characterisation of Accounting and Accountants in Popular Music Journal: Social and Environmental Accountability Journal Pages: 53-55 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766415 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766415 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:53-55 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Ambiguous but Tethered: An Accounting Basis for Sustainability Reporting Journal: Social and Environmental Accountability Journal Pages: 55-56 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766416 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766416 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:55-56 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Lifting the Lid on the Use of Content Analysis to Investigate Intellectual Capital Disclosures Journal: Social and Environmental Accountability Journal Pages: 56-56 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766417 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766417 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:56-56 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: A Methodology for Analysing and Evaluating Narratives in Annual Reports: A Comprehensive Descriptive Profile and Metrics for Disclosure Quality Attributes Journal: Social and Environmental Accountability Journal Pages: 56-57 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766418 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766418 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:56-57 Template-Type: ReDIF-Article 1.0 Author-Name: Ericka Costa Author-X-Name-First: Ericka Author-X-Name-Last: Costa Title: Climate Change Performance Measurement, Control and Accountability in English Local Authority Areas Journal: Social and Environmental Accountability Journal Pages: 57-58 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766419 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766419 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:57-58 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Barter Author-X-Name-First: Nick Author-X-Name-Last: Barter Title: Understandings of Accountability: An Autoethnographic Account Using Metaphor Journal: Social and Environmental Accountability Journal Pages: 58-59 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766421 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766421 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:58-59 Template-Type: ReDIF-Article 1.0 Author-Name: Lies Bouten Author-X-Name-First: Lies Author-X-Name-Last: Bouten Title: Configuring Management Control Systems: Theorizing the Integration of Strategy and Sustainability Journal: Social and Environmental Accountability Journal Pages: 59-60 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766422 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766422 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:59-60 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: The Oxford Handbook of Business and the Natural Environment Journal: Social and Environmental Accountability Journal Pages: 61-63 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766423 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766423 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:61-63 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Barter Author-X-Name-First: Nick Author-X-Name-Last: Barter Title: Being Alive -- Essays on Movement, Knowledge and Description Journal: Social and Environmental Accountability Journal Pages: 63-65 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766424 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766424 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:63-65 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Treasure Islands. Tax Havens and the Men Who Stole the World Journal: Social and Environmental Accountability Journal Pages: 65-66 Issue: 1 Volume: 33 Year: 2013 Month: 4 X-DOI: 10.1080/0969160X.2013.766425 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.766425 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:1:p:65-66 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Author-Name: Jeffrey Unerman Author-X-Name-First: Jeffrey Author-X-Name-Last: Unerman Title: Editorial Journal: Social and Environmental Accountability Journal Pages: 69-70 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820386 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820386 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:69-70 Template-Type: ReDIF-Article 1.0 Author-Name: Rasmus Kl�cker Larsen Author-X-Name-First: Rasmus Kl�cker Author-X-Name-Last: Larsen Author-Name: Neil Powell Author-X-Name-First: Neil Author-X-Name-Last: Powell Title: Making Sense of Accountability in Baltic Agro-Environmental Governance: The Case of Denmark's Green Growth Strategy Abstract: Agro-environmental governance associated with the issue of eutrophication in the Baltic Sea Region relies on accountability as a central norm to secure legitimacy of transnational cooperation. However, owing to the coexistence of different traditions of governance the implementation of nutrient reduction targets requires negotiation between competing definitions of accountability. This paper presents results from an empirical analysis of the implementability of nutrient reduction targets in one riparian state, namely Denmark, focusing on the government's Green Growth Strategy. It charts the policy adaptation route to explore how stakeholders mobilise claims within different sense-making perspectives on governance in order to seek to keep each other accountable. Based on the findings, an analytical framework is derived which helps identify where professionals in agro-environmental governance may more explicitly address the subtle ways in which accountability is created and undermined through different modes of justification in spaces of ambiguity between competing governance traditions. In relation to the wider accountability literature, it is demonstrated how it is possible to apply theory and methods from the most recent multi-stakeholder school in natural resource governance research to broaden the work within social and environmental accounting to focus more explicitly on the totality of stakeholder interactions rather than single organisations. Journal: Social and Environmental Accountability Journal Pages: 71-90 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2012.743276 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.743276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:71-90 Template-Type: ReDIF-Article 1.0 Author-Name: Charles H. Cho Author-X-Name-First: Charles H. Author-X-Name-Last: Cho Author-Name: Jong-Seo Choi Author-X-Name-First: Jong-Seo Author-X-Name-Last: Choi Author-Name: Young-Min Kwak Author-X-Name-First: Young-Min Author-X-Name-Last: Kwak Author-Name: Dennis M. Patten Author-X-Name-First: Dennis M. Author-X-Name-Last: Patten Title: An Empirical Investigation of the Extensiveness of Stand-Alone Environmental Reporting in South Korea Abstract: In contrast to most other countries, South Korea's Ministry of Environment has been providing substantial guidance for corporate stand-alone environmental reporting. Motivated by the existence of such support, we investigate the extensiveness of environmental disclosure for a sample of South Korean firms. Results show higher disclosure scores than those reported in other studies using the same scale. Further, South Korean disclosure is more extensive than that of a matched sample of comparable US companies. While conceding that disclosure extensiveness is not necessarily associated with higher quality, our results suggest authoritative guidance for stand-alone reporting may improve corporate environmental disclosure practices. Journal: Social and Environmental Accountability Journal Pages: 91-103 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2012.743260 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.743260 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:91-103 Template-Type: ReDIF-Article 1.0 Author-Name: Yaning Du Author-X-Name-First: Yaning Author-X-Name-Last: Du Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: The Emergence of Stand-Alone Social and Environmental Reporting in Mainland China: An Exploratory Research Note Abstract: Despite the increasing prominence of China1 in the world economy and its importance socially and environmentally, there is still relatively little English-language research into social and environmental disclosure by Chinese companies. This paper has the explicitly modest intention of reviewing and extending the extant literature and offering additional descriptive data about Chinese stand-alone social and environmental reports. There is a range of inferences which appear to be counter-intuitive to Anglo-Saxon and European researchers and which will deserve further research. Journal: Social and Environmental Accountability Journal Pages: 104-112 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2012.743257 File-URL: http://hdl.handle.net/10.1080/0969160X.2012.743257 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:104-112 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Egan Author-X-Name-First: Matthew Author-X-Name-Last: Egan Title: Water Footprint: Help or Hindrance? Journal: Social and Environmental Accountability Journal Pages: 113-114 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820396 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820396 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:113-114 Template-Type: ReDIF-Article 1.0 Author-Name: Shona Russell Author-X-Name-First: Shona Author-X-Name-Last: Russell Title: Accounting as a Human Right: The Case of Water Information Journal: Social and Environmental Accountability Journal Pages: 114-115 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820408 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:114-115 Template-Type: ReDIF-Article 1.0 Author-Name: Barbara Lynch Author-X-Name-First: Barbara Author-X-Name-Last: Lynch Title: Open for Business or Opening Pandora's Box? A Constructive Critique of Corporate Engagement in Water Policy: An Introduction Journal: Social and Environmental Accountability Journal Pages: 115-116 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820411 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820411 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:115-116 Template-Type: ReDIF-Article 1.0 Author-Name: Edward Tello Author-X-Name-First: Edward Author-X-Name-Last: Tello Title: From Risks to Shared Value? Corporate Strategies in Building a Global Water Accounting and Disclosure Regime Journal: Social and Environmental Accountability Journal Pages: 116-117 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820414 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:116-117 Template-Type: ReDIF-Article 1.0 Author-Name: James Hazelton Author-X-Name-First: James Author-X-Name-Last: Hazelton Title: Regulatory Theory Insights into the Past, Present and Future of General Purpose Water Accounting Standard Setting Journal: Social and Environmental Accountability Journal Pages: 117-118 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820417 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820417 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:117-118 Template-Type: ReDIF-Article 1.0 Author-Name: Bob Miller Author-X-Name-First: Bob Author-X-Name-Last: Miller Title: Water Futures: Reviewing Water-Scenario Analyses through an Original Interpretative Framework Journal: Social and Environmental Accountability Journal Pages: 118-119 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820438 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820438 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:118-119 Template-Type: ReDIF-Article 1.0 Author-Name: Wes Hamilton-Jessop Author-X-Name-First: Wes Author-X-Name-Last: Hamilton-Jessop Title: Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis Journal: Social and Environmental Accountability Journal Pages: 120-120 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820421 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820421 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:120-120 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosure -- A Methodological Note Journal: Social and Environmental Accountability Journal Pages: 121-121 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820425 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820425 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:121-121 Template-Type: ReDIF-Article 1.0 Author-Name: Helen Tregidga Author-X-Name-First: Helen Author-X-Name-Last: Tregidga Title: Re-Conceiving Managerial Capture Journal: Social and Environmental Accountability Journal Pages: 121-122 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820427 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820427 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:121-122 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting Journal: Social and Environmental Accountability Journal Pages: 122-123 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820431 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820431 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:122-123 Template-Type: ReDIF-Article 1.0 Author-Name: Eija Vinnari Author-X-Name-First: Eija Author-X-Name-Last: Vinnari Title: Politics of Nature: How to Bring the Sciences into Democracy Journal: Social and Environmental Accountability Journal Pages: 124-125 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820432 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820432 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:124-125 Template-Type: ReDIF-Article 1.0 Author-Name: Hannele M�kel� Author-X-Name-First: Hannele Author-X-Name-Last: M�kel� Title: Social and Sustainable Enterprise Changing the Nature of Business Journal: Social and Environmental Accountability Journal Pages: 125-126 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820434 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820434 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:125-126 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Intrinsic Sustainable Development: Epistemes, Science, Business and Sustainability Journal: Social and Environmental Accountability Journal Pages: 126-128 Issue: 2 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/0969160X.2013.820435 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.820435 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:2:p:126-128 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Author-Name: Jeffrey Unerman Author-X-Name-First: Jeffrey Author-X-Name-Last: Unerman Title: Social and Environmental Accounting Research: Homogeneity, Faddishness and Herding at the Expense Social Significance? Journal: Social and Environmental Accountability Journal Pages: 131-133 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845015 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845015 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:131-133 Template-Type: ReDIF-Article 1.0 Author-Name: Carmen Correa Author-X-Name-First: Carmen Author-X-Name-Last: Correa Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Struggling Against Like-Minded Conformity in Order to Enliven SEAR: A Call for Passion Abstract: This paper reflects upon the behavioural and attitudinal issues of scholars within the community of social and environmental accounting research (SEAR) and seeks to stimulate debate by discussing our views on how this scientific community operates. The paper calls for passion and appeals to the emotions of SEAR individuals through a discussion on how to challenge current structures. More specifically, we address like-minded conformity as a threat to the future cohesion and health of SEAR. Thus, instead of blaming solely the Blue Meanies (Gray and Laughlin [2012] use 'Blue Meanies' as a metaphor for those factors which invade the world of scholarship, reflection, collegiality and enquiry. These Blue Meanies, which destroy the very essence of scholarship, include numerous modern phenomena, such as performance measurement, career mindedness, journal rankings and citation indexes. [Gray, R., and R. Laughlin. 2012. "It Was 20 Years Ago Today: Sgt. Pepper, Accounting, Auditing & Accountability Journal, Green Accounting and the Blue Meanies." Accounting, Auditing and Accountability Journal 25 (2): 228--255]), we call for passion and appeal to individual responsibility. Overall, we argue for greater emphasis on the human and passionate elements of research as a way to curb the effects produced by catalysts of conformity. We maintain that this will enhance not only mutual respect and good scientific conversation but also the relevance and innovativeness of SEAR. Journal: Social and Environmental Accountability Journal Pages: 134-144 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.768082 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.768082 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:134-144 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Title: Punk Rock, Festival Fringes and Football Fanzines: A Future for Social and Environmental Accounting Research? Abstract: This is a commentary piece that responds to Correa Ruiz and Laine [2013. "Struggling Against Like-Minded Conformity to Enliven SEAR: A Call for Passion." Social and Environmental Accountability Journal 33 (3): 134--144] and is intended to create a bit of controversy and debate. Journal: Social and Environmental Accountability Journal Pages: 145-148 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.840540 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.840540 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:145-148 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Title: Taking a 'Parallax View' on What We Now Know about CSEAR?-super-† Abstract: The shadows of the 'trolls' and 'Blue Meanies' can sometimes loom large over the Centre for Social & Environmental Accounting Research (CSEAR) community, making it understandably tempting to view ourselves as 'refugees'. This can be a possible source of motivation, but a more positive perspective is needed if we are to respond to the issues raised by Correa and Laine (2013. "Struggling Against Like-Minded Conformity to Enliven SEAR: A Call for Passion." Social and Environmental Accountability Journal 33 (3): 134--144). We could do worse than heed the advice of Alvesson and Sandberg (2013), who argue that, rather than seeing ourselves as 'victims of the system', there are grounds to turn this argument round, and instead explore the problem from a 'we are in charge of the system' perspective. Journal: Social and Environmental Accountability Journal Pages: 149-152 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.840541 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.840541 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:149-152 Template-Type: ReDIF-Article 1.0 Author-Name: Carmen Correa Ruiz Author-X-Name-First: Carmen Correa Author-X-Name-Last: Ruiz Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Rejoinder: Respecting the Past, Celebrating the Present, Shaping the Future Abstract: We are very grateful for the two commentaries, in which Colin Dey and Ian Thomson provide insightful views on our article "'Struggling Against Like-Minded Conformity to Enliven SEAR: A Call for Passion' (Correa, C., and M. Laine. 2013. Social and Environmental Accountability Journal 33 (3): 134--144). The Editors have invited us to continue the discussion with this rejoinder, in which we seek to encourage further debate on the topic. Journal: Social and Environmental Accountability Journal Pages: 153-155 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.840542 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.840542 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:153-155 Template-Type: ReDIF-Article 1.0 Author-Name: Abeer Hassan Author-X-Name-First: Abeer Author-X-Name-Last: Hassan Author-Name: Colette Hunter Author-X-Name-First: Colette Author-X-Name-Last: Hunter Author-Name: Ayodele Asekomeh Author-X-Name-First: Ayodele Author-X-Name-Last: Asekomeh Title: GRI Application Levels and Disclosure on Specific Environmental Activities: An Empirical Investigation of Industry Membership and Geographical Region of Top European Companies Abstract: This study investigates the link between voluntarily declared Global Reporting Initiative (GRI) application levels and the actual level of disclosure on the specific environmental concerns of packaging, waste, recycling, climate change activities and carbon footprint in European companies' reports. The study also examines the extent to which the geographical location and industry membership of European companies affects the level of environmental disclosure and GRI application levels. The study uses a two-stage approach: it explores the possible link between GRI application levels and actual disclosure on specific environmental activities in the first stage, and then categorises these on the basis of industry membership and geographical regions in the second. The results show that top European companies demonstrate considerable awareness that disclosure on specific environmental activities has become a theme of strategic choice. Additionally, specific environmental activities provide some positive evidences to establish a link between GRI application levels and actual environmental disclosures, although the outcomes are mixed. These linkages are also better understood when sample firms are categorised by industry membership and geographical region. Journal: Social and Environmental Accountability Journal Pages: 156-176 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.840539 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.840539 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:156-176 Template-Type: ReDIF-Article 1.0 Author-Name: Ben Jacobsen Author-X-Name-First: Ben Author-X-Name-Last: Jacobsen Title: Is Earnings Quality Associated with Corporate Social Responsibility? Journal: Social and Environmental Accountability Journal Pages: 177-177 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845031 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845031 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:177-177 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: The Practice Turn in Environmental Reporting: A Study into Current Practices in Two Australian Commonwealth Departments Journal: Social and Environmental Accountability Journal Pages: 178-179 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845033 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845033 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:178-179 Template-Type: ReDIF-Article 1.0 Author-Name: Donna Mangion Author-X-Name-First: Donna Author-X-Name-Last: Mangion Title: Understanding Syrian Accountants' Perceptions of, and Attitudes Towards, Social Accounting Journal: Social and Environmental Accountability Journal Pages: 179-179 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845034 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845034 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:179-179 Template-Type: ReDIF-Article 1.0 Author-Name: Yanwen Shao Author-X-Name-First: Yanwen Author-X-Name-Last: Shao Title: Ethos, Logos, Pathos: Strategies of Persuasion in Social/Environmental Reports Journal: Social and Environmental Accountability Journal Pages: 179-180 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845035 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845035 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:179-180 Template-Type: ReDIF-Article 1.0 Author-Name: Philipp Schreck Author-X-Name-First: Philipp Author-X-Name-Last: Schreck Title: Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure Journal: Social and Environmental Accountability Journal Pages: 180-181 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845036 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845036 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:180-181 Template-Type: ReDIF-Article 1.0 Author-Name: Delphine Gibassier Author-X-Name-First: Delphine Author-X-Name-Last: Gibassier Title: Private Standards in the Climate Regime: The Greenhouse Gas Protocol Journal: Social and Environmental Accountability Journal Pages: 181-182 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845037 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845037 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:181-182 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: The Emergence of Triple Bottom Line Reporting in Spain Journal: Social and Environmental Accountability Journal Pages: 183-183 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845038 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845038 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:183-183 Template-Type: ReDIF-Article 1.0 Author-Name: Juergen H. Seufert Author-X-Name-First: Juergen H. Author-X-Name-Last: Seufert Title: Governance, Media and the Quality of Environmental Disclosure Journal: Social and Environmental Accountability Journal Pages: 183-184 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845039 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845039 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:183-184 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Title: What Money Can't Buy: The Moral Limits of Markets Journal: Social and Environmental Accountability Journal Pages: 185-186 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845040 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845040 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:185-186 Template-Type: ReDIF-Article 1.0 Author-Name: Diane-Laure Arjali�s Author-X-Name-First: Diane-Laure Author-X-Name-Last: Arjali�s Title: The Organization of Hypocrisy: Talk, Decisions and Actions in Organizations Journal: Social and Environmental Accountability Journal Pages: 186-188 Issue: 3 Volume: 33 Year: 2013 Month: 12 X-DOI: 10.1080/0969160X.2013.845041 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.845041 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:33:y:2013:i:3:p:186-188 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: Carbon Accounting and Carbon Governance Journal: Social and Environmental Accountability Journal Pages: 1-5 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.889788 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.889788 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:1-5 Template-Type: ReDIF-Article 1.0 Author-Name: Francisco Ascui Author-X-Name-First: Francisco Author-X-Name-Last: Ascui Title: A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate? Abstract: This paper sets out to understand how carbon accounting has been tackled in the social and environmental accounting (SEA) literature, in order then to investigate what the preoccupations and gaps in this literature might tell us about the SEA 'project' more generally. It finds that the SEA literature on carbon accounting is already large, fast-growing, rich and varied. There is a mix of critical, philosophical or normative discussions about carbon accounting, and empirical studies of carbon accounting, with specific clusters of papers in carbon management accounting, carbon financial accounting, carbon disclosure and reporting, and carbon accounting education. Nevertheless, when compared with the scope of carbon accounting in practice, it is evident that there is considerable potential for SEA researchers to broaden their engagement with other types of carbon accounting, in particular market-enabling, physical and political forms, and to collaborate with other professions and practitioners. Carbon accounting could be emancipatory: attracting new researchers into the SEA field, encouraging greater interdisciplinary cooperation and mutual learning, offering tremendous opportunities for engagement with practice and education, and helping to imagine new accountings free from the shackles of conventional accounting. Journal: Social and Environmental Accountability Journal Pages: 6-28 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2013.870487 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.870487 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:6-28 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Freedman Author-X-Name-First: Martin Author-X-Name-Last: Freedman Author-Name: Jin Dong Park Author-X-Name-First: Jin Dong Author-X-Name-Last: Park Title: Mandated Climate Change Disclosures by Firms Participating in the Regional Greenhouse Gas Initiative Abstract: In February 2010, the Securities and Exchange Commission (SEC) issued an interpretive release clarifying what registrants should disclose related to climate change on their documents filed with SEC (i.e. 10-K or 20-F). This study investigates whether the electric utility firms participating in the Regional Greenhouse Gas Initiative (RGGI) are virtually fulfilling this mandate. An equal weighting content analysis was performed with two types of disclosure indices for RGGI and climate change, respectively. The results show that there are cross-sectional differences in the disclosures on both RGGI and climate change among the sample firms. However, we do not find any significant temporal difference in the disclosure on RGGI among the sample years from 2008 to 2011. Although there is no significant difference in the disclosure on climate change between the initiative 2009 and 2010 (the year targeted by the SEC), we find a significant difference between 2008 and 2010. This finding suggests that there was an impact of the SEC interpretive release on firms' disclosure on climate change. Journal: Social and Environmental Accountability Journal Pages: 29-44 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2013.852988 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.852988 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:29-44 Template-Type: ReDIF-Article 1.0 Author-Name: Bego�a Giner Author-X-Name-First: Bego�a Author-X-Name-Last: Giner Title: Accounting for Emission Trading Schemes: A Still Open Debate Abstract: Emission allowances form the common trading currency introduced by the European Emission Trading Scheme to cover the emission of greenhouse gases. This initiative forces companies to internalise environmental expenses, so that it has an impact on accounting practices. The aim of this note is to discuss some alternative views on how to record this economic transaction, which could help the International Accounting Standards Board to find an accepted proposal. Adopting a common approach would always be preferable to the current situation characterised by total discretion. Indeed relying on the business model as proposed by the Autorit� des Normes Comptables and the European Financial Reporting Advisory Group allows more discretion than imposing a solution based on the basic idea of the system: allowances are a trading currency. Journal: Social and Environmental Accountability Journal Pages: 45-51 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885670 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885670 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:45-51 Template-Type: ReDIF-Article 1.0 Author-Name: Michele Andreaus Author-X-Name-First: Michele Author-X-Name-Last: Andreaus Title: Time, Gender and Carbon: A Study of the Carbon Implications of British Adults' Use of Time Journal: Social and Environmental Accountability Journal Pages: 52-52 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885188 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885188 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:52-52 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: A Climate for Change? Critical Reflections on the Durban United Nations Climate Change Conference Journal: Social and Environmental Accountability Journal Pages: 53-53 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885189 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885189 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:53-53 Template-Type: ReDIF-Article 1.0 Author-Name: Jamie O'Neill Author-X-Name-First: Jamie Author-X-Name-Last: O'Neill Title: Convergence in Environmental Reporting: Assessing the Carbon Disclosure Project Journal: Social and Environmental Accountability Journal Pages: 54-54 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885190 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885190 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:54-54 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea M. Romi Author-X-Name-First: Andrea M. Author-X-Name-Last: Romi Title: The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS) Journal: Social and Environmental Accountability Journal Pages: 54-56 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885191 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885191 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:54-56 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Schneider Author-X-Name-First: Thomas Author-X-Name-Last: Schneider Title: A Matter of Time: The Temporal Perspectives of Organisational Responses to Climate Change Journal: Social and Environmental Accountability Journal Pages: 56-56 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885192 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885192 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:56-56 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Justifying Business Responses to Climate Change: Discursive Strategies of Similarity and Difference Journal: Social and Environmental Accountability Journal Pages: 57-58 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885193 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885193 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:57-58 Template-Type: ReDIF-Article 1.0 Author-Name: Petros Vourvachis Author-X-Name-First: Petros Author-X-Name-Last: Vourvachis Title: Information Warfare and New Organizational Landscapes: An Inquiry into the ExxonMobil-Greenpeace Dispute over Climate Change Journal: Social and Environmental Accountability Journal Pages: 58-59 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885195 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885195 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:58-59 Template-Type: ReDIF-Article 1.0 Author-Name: Yara Cintra Author-X-Name-First: Yara Author-X-Name-Last: Cintra Title: Addressing the Climate Change-Sustainable Development Nexus: The Role of Multistakeholder Partnerships Journal: Social and Environmental Accountability Journal Pages: 59-60 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885196 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885196 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:59-60 Template-Type: ReDIF-Article 1.0 Author-Name: Aideen O'Dochartaigh Author-X-Name-First: Aideen Author-X-Name-Last: O'Dochartaigh Title: Enterprising Communities: Grassroots Sustainability Innovations Journal: Social and Environmental Accountability Journal Pages: 61-62 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885200 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885200 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:61-62 Template-Type: ReDIF-Article 1.0 Author-Name: Katrin Herdering Author-X-Name-First: Katrin Author-X-Name-Last: Herdering Author-Name: Kate Kearins Author-X-Name-First: Kate Author-X-Name-Last: Kearins Title: Flourishing: A Frank Conversation about Sustainability Journal: Social and Environmental Accountability Journal Pages: 62-65 Issue: 1 Volume: 34 Year: 2014 Month: 4 X-DOI: 10.1080/0969160X.2014.885644 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.885644 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:1:p:62-65 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: Celebrating the Intellectual Contribution of Professor Rob Gray: The Past, Present and Future of Social and Environmental Accounting Research Journal: Social and Environmental Accountability Journal Pages: 67-73 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938456 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938456 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:67-73 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Professor Tony Lowe (1928-2014) Journal: Social and Environmental Accountability Journal Pages: 74-74 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938462 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938462 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:74-74 Template-Type: ReDIF-Article 1.0 Author-Name: Dave Owen Author-X-Name-First: Dave Author-X-Name-Last: Owen Title: The Evolution of Social Reporting: The 'Early Days' Abstract: The brief given me is to provide an overview of the 'early days' of social (and environmental) reporting whilst also reflecting on the intellectual contribution of Rob Gray towards the development of the field. One initial problem that presents itself here is that social disclosure within the medium of corporate annual reports is far from being a recent phenomenon, and can indeed be traced back to the beginning of the twentieth century. Clearly, notwithstanding his advanced years, Rob was not around to witness, or influence, these early developments! However (and fortunately for the purposes of this paper), the issue of social disclosure did not achieve real prominence until the 1970s, largely as a consequence of the debate, then raging, concerning the role of the corporation in society at a time of rising social expectations and emerging environmental awareness. I will, therefore, take the 1970s as my starting point for the purposes of this analysis and trace developments, of necessity exceedingly sketchily, up to 1992 - the year of the inaugural CSEAR conference. It was arguably at this stage that social and environmental accounting practice and research began its march from an embryonic state to the fully fledged phenomenon we observe today. Of course, the role of CSEAR (with Rob as its driving force) has been absolutely central in bringing about such a development. Journal: Social and Environmental Accountability Journal Pages: 75-80 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938470 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938470 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:75-80 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Laughlin Author-X-Name-First: Richard Author-X-Name-Last: Laughlin Title: Rob Gray, Social and Environmental Accounting and Organisational Change Abstract: This paper comes from comments made at an event at the 2013 CSEAR Summer School to celebrate the considerable and ongoing contributions of Professor Rob Gray to the development of Social and Environmental Accounting (SEA). It concentrates on Rob Gray's contributions to the pressing agenda for far-reaching organisational change to reverse the considerable range of social and environmental problems that exist in our societies, to the nature and role of SEA in this change agenda and in changing the nature of financial reporting and regulation more generally. The paper also explores some of Rob Gray's ongoing concerns that this much needed organisational change is partial at best and that SEA, as currently articulated, is not providing the vehicle for enabling the levels of change that are required. Journal: Social and Environmental Accountability Journal Pages: 81-86 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938471 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938471 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:81-86 Template-Type: ReDIF-Article 1.0 Author-Name: Lee Parker Author-X-Name-First: Lee Author-X-Name-Last: Parker Title: Constructing a Research Field: A Reflection on the History of Social and Environmental Accounting Abstract: Social and environmental accounting (SEA) research has experienced significant developments over recent decades. Based upon Lee Parker's published study (2011. "Twenty-One Years of Social and Environmental Accountability Research: A Coming of Age." Accounting Forum 35 (1): 1-10), this paper reviews and critiques 21 years of research in the field published in four leading interdisciplinary accounting research journals in the years 1988-2002. It considers a number of seminal papers on the field, and offers an analysis of SEA publication that extends Parker's earlier findings (2005. "Social and Environmental Accountability Research: A View from the Commentary Box." Accounting, Auditing & Accountability Journal 18 (6): 842-860). Social and environmental research now show signs of a more even balance in researcher attention to these two subject areas. Additionally methodological approaches have been exhibiting content analysis/statistical relationships research and case/field/action/ethnograpic tendencies. Leading subject areas include national practices/comparisons and regulations. Researchers have also been addressing attitudinal studies, external disclosure, and theoretical frameworks. The paper highlights leading and emerging scholars in the field. Finally it reflects upon the current state of thinking in the field and anticipates strategic issues and directions for the future. Journal: Social and Environmental Accountability Journal Pages: 87-92 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938472 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938472 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:87-92 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Rob Gray: A View from a Friend but an Outsider Abstract: This is a personal reflection on the contribution that Professor Rob Gray has made. It provides a challenge to those who seek to follow his work to ensure that the radicality and critical challenge of current practices in Social and Environmental Accounting is not lost. Journal: Social and Environmental Accountability Journal Pages: 93-96 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938473 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938473 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:93-96 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Ambidexterity, Puzzlement, Confusion and a Community of Faith? A Response to My Friends Abstract: This short paper is a response to the four personal and affectionate, if not quite eulogistic, essays that accompany this volume. These essays from David Owen, Lee Parker, Richard Laughlin and Jane Broadbent offer a range of themes about my work, about CSEAR and about social and environmental accounting which I seek to pick up and develop here. The essay is both by way of a personal reflection stimulated by the comments made and a reflection on the 'success' (or otherwise) of both social and environmental accounting and social science research more generally. The paper concludes with some speculative suggestions for how the social and environmental accounting community might look to the future. Journal: Social and Environmental Accountability Journal Pages: 97-105 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938474 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938474 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:97-105 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Plotting the Contours of an Emerging Field: An Essay and Research Note Concerning British Academic Social and Environmental Accountants Abstract: The broad field we might think of as 'social accounting' has attracted a fair amount of criticism over the years, increasingly it seems, from within its own ranks. It is no surprise that social accounting is a field given to self-evaluation but as (for example) Correa and Laine (2013. "Struggling Against Like-Minded Conformity in Order to Enliven SEAR: A Call for Passion." Social and Environmental Accountability Journal 33 (3): 134-144) demonstrate, there is a growing trend of articulated disquiet amongst members of the social accounting community. Prompted by these concerns, this paper was initially envisaged as an attempt to provide some empirical content to these concerns and, in particular, to try and describe the members of the community in rather more detail than simply an overview of selected published work. Obtaining any reliable global data proved beyond me, but there is exceptionally good data concerning the UK and Ireland accounting community: The British Accounting Review Research Register. Consequently, at the risk of parochialism, this short piece plots the contours of the British social and environmental accounting community over 28 years from 1984 to 2011 (the last date for which data are currently available). The data are frequently arresting and suggest that some of the critiques of social accounting may have a point of some substance. The paper concludes with a broad reflection on whether the experience from the UK and Ireland may be repeated elsewhere and whether these data have any lessons for our community more widely. Journal: Social and Environmental Accountability Journal Pages: 106-116 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938475 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938475 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:106-116 Template-Type: ReDIF-Article 1.0 Author-Name: Nola Buhr Author-X-Name-First: Nola Author-X-Name-Last: Buhr Author-Name: Shona Russell Author-X-Name-First: Shona Author-X-Name-Last: Russell Title: Raising our Collective Game: CSEAR Future(s) Abstract: The Centre for Social and Environmental Accounting Research (CSEAR) network is an international community of academics and practitioners engaging in social and environmental accounting scholarship. CSEAR has developed from a small number of UK-based researchers in 1991 to an international network of 246 members today from academia and practice. In 2012, the CSEAR Council initiated a review of CSEAR activities in an effort to discuss and develop future plans for the Centre based in St Andrews, Scotland, and activities across the world.This article describes the activities associated with two plenary sessions focused on discussing (1) the Future of the Field and (2) the Future of CSEAR, which were undertaken during the 25th CSEAR International Congress on Social & Environmental Accounting Research at St Andrews, held in September 2013. These activities aimed to create a space for Congress delegates to celebrate achievements, discuss challenges and imagine possibilities for the Network and the field of social and environmental accounting. The Futures sessions resulted in the endorsement of a Vision, Mission, Values Statement for CSEAR and are continuing to inform the plans by CSEAR Council and the broader CSEAR community to 'raise our collective game' in order to mobilise accounting scholarship to enable a more sustainable society. Journal: Social and Environmental Accountability Journal Pages: 117-123 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938476 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938476 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:117-123 Template-Type: ReDIF-Article 1.0 Author-Name: Sumit Lodhia Author-X-Name-First: Sumit Author-X-Name-Last: Lodhia Title: Why Do Companies Not Produce Sustainability Reports? Journal: Social and Environmental Accountability Journal Pages: 124-124 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938483 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938483 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:124-124 Template-Type: ReDIF-Article 1.0 Author-Name: Dominic S. B. Soh Author-X-Name-First: Dominic S. B. Author-X-Name-Last: Soh Title: Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon Journal: Social and Environmental Accountability Journal Pages: 125-125 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938484 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938484 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:125-125 Template-Type: ReDIF-Article 1.0 Author-Name: Doris M. Merkl-Davies Author-X-Name-First: Doris M. Author-X-Name-Last: Merkl-Davies Title: Impression Management, Myth Creation and Fabrication in Private Social and Environmental Reporting: Insights from Erving Goffman Journal: Social and Environmental Accountability Journal Pages: 126-126 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938485 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938485 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:126-126 Template-Type: ReDIF-Article 1.0 Author-Name: Susan Wild Author-X-Name-First: Susan Author-X-Name-Last: Wild Title: Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting Journal: Social and Environmental Accountability Journal Pages: 127-127 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938486 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938486 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:127-127 Template-Type: ReDIF-Article 1.0 Author-Name: Pieter Conradie Author-X-Name-First: Pieter Author-X-Name-Last: Conradie Title: A Template for Integrated Reporting Journal: Social and Environmental Accountability Journal Pages: 127-128 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938488 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938488 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:127-128 Template-Type: ReDIF-Article 1.0 Author-Name: Steven Burch Author-X-Name-First: Steven Author-X-Name-Last: Burch Title: Contrasting Realities: Corporate Environmental Disclosure and Stakeholder-Released Information Journal: Social and Environmental Accountability Journal Pages: 128-129 Issue: 2 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/0969160X.2014.938491 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.938491 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:2:p:128-129 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: EDITORIAL Journal: Social and Environmental Accountability Journal Pages: 131-133 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.985875 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.985875 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:131-133 Template-Type: ReDIF-Article 1.0 Author-Name: Tiina Onkila Author-X-Name-First: Tiina Author-X-Name-Last: Onkila Author-Name: Kristiina Joensuu Author-X-Name-First: Kristiina Author-X-Name-Last: Joensuu Author-Name: Marileena Koskela Author-X-Name-First: Marileena Author-X-Name-Last: Koskela Title: Implications of Managerial Framing of Stakeholders in Environmental Reports Abstract: Corporate environmental reports are increasingly viewed as products of the managerial framing of responsibility and stakeholders. This notion encouraged us to conduct a multiple case study on how stakeholders are framed in environmental reports. We show how interaction between companies and stakeholders is described in the environmental reports of three firms operating in different business sectors - financial, aviation and energy - over a period of five years. We use an inductively oriented content analysis to identify five categories of relationships being constructed in the data: demanding, promoting, committing, donating and preventing. We then show how commitment and promotion dominate. We conclude by discussing the implications of this type of managerial framing to maintaining business-as-usual approaches to corporate environmentalism and show how the critique of environmental reports derives from stakeholder accountability and critical approaches. We argue that managerial framing of stakeholders in environmental reports partly explains the increased criticism among stakeholder representatives and academics. Journal: Social and Environmental Accountability Journal Pages: 134-156 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2013.870488 File-URL: http://hdl.handle.net/10.1080/0969160X.2013.870488 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:134-156 Template-Type: ReDIF-Article 1.0 Author-Name: Caterina Pesci Author-X-Name-First: Caterina Author-X-Name-Last: Pesci Author-Name: Ericka Costa Author-X-Name-First: Ericka Author-X-Name-Last: Costa Title: Content Analysis of Social and Environmental Reports of Italian Cooperative Banks: Methodological Issues Abstract: This paper focuses on content analysis techniques for evaluating the role of non-narrative/visual disclosure in corporate social and environmental reports. The research examines 98 reports from Italian Cooperative Banks using different content analysis techniques to define stakeholder prioritisation, i.e. the total volume of disclosure for each stakeholder. The collected empirical data are used as a tool to address a methodological issue regarding the most appropriate method of quantification in content analysis. The first content analysis performed is based on narrative count, while the second analysis investigates visual count (pictures, graphs, and tables). The final investigation reveals that in determining stakeholder prioritisation, it is possible to neutrally apply content analysis based on narrative or visual counts. However, when discriminating among different categories of stakeholders, the use of narrative as opposed to visual content analysis produced diverse results. The research also found a massive occurrence of visuals in corporate social and environmental reports, which consequently implies that visual disclosure cannot and should not be ignored in content analysis studies. Journal: Social and Environmental Accountability Journal Pages: 157-171 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.904239 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.904239 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:157-171 Template-Type: ReDIF-Article 1.0 Author-Name: Jeffrey Unerman Author-X-Name-First: Jeffrey Author-X-Name-Last: Unerman Author-Name: Franco Zappettini Author-X-Name-First: Franco Author-X-Name-Last: Zappettini Title: Incorporating Materiality Considerations into Analyses of Absence from Sustainability Reporting Abstract: This paper highlights the need to take materiality into account when analysing the absence of social and/or environmental disclosures from organisational sustainability reports. It argues that materiality must be considered as a prerequisite when researchers seek to interpret lack of disclosures of specific social and/or environmental issues or incidents. Illustrating these arguments using an example from interpretation of absence from reporting in a recent award-winning paper, we contend that such interpretations can only be justified if organisational processes related to materiality are factored into the analysis of rhetorical or symbolic representations of sustainability within organisational reporting, a point that tends to be missed in studies of absence from sustainability reporting. Journal: Social and Environmental Accountability Journal Pages: 172-186 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.965262 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.965262 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:172-186 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Defining and Measuring Corporate Sustainability: Are We There Yet? Journal: Social and Environmental Accountability Journal Pages: 187-188 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.967956 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.967956 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:187-188 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Towards a Legitimate Compromise? An Exploration of Integrated Reporting in the Netherlands Journal: Social and Environmental Accountability Journal Pages: 188-189 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.967957 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.967957 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:188-189 Template-Type: ReDIF-Article 1.0 Author-Name: Ryan Peng Author-X-Name-First: Ryan Author-X-Name-Last: Peng Title: Does Environmental Management Improve Financial Performance? A Meta-Analytical Review Journal: Social and Environmental Accountability Journal Pages: 189-190 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.967958 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.967958 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:189-190 Template-Type: ReDIF-Article 1.0 Author-Name: Jon D. Perkins Author-X-Name-First: Jon D. Author-X-Name-Last: Perkins Title: The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value Journal: Social and Environmental Accountability Journal Pages: 190-191 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.967959 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.967959 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:190-191 Template-Type: ReDIF-Article 1.0 Author-Name: Wendy Shelton Author-X-Name-First: Wendy Author-X-Name-Last: Shelton Title: Politicizing the Expertise of the Accounting Industry in the Realm of Corporate Social Responsibility Journal: Social and Environmental Accountability Journal Pages: 191-192 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.967960 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.967960 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:191-192 Template-Type: ReDIF-Article 1.0 Author-Name: Suzana Grubnic Author-X-Name-First: Suzana Author-X-Name-Last: Grubnic Title: Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment Journal: Social and Environmental Accountability Journal Pages: 193-194 Issue: 3 Volume: 34 Year: 2014 Month: 12 X-DOI: 10.1080/0969160X.2014.967961 File-URL: http://hdl.handle.net/10.1080/0969160X.2014.967961 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:193-194 Template-Type: ReDIF-Article 1.0 Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Author-Name: Charles H. Cho Author-X-Name-First: Charles H. Author-X-Name-Last: Cho Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Volume and Tone of Environmental Disclosure: A Comparative Analysis of a Corporation and its Stakeholders Abstract: In this paper, we seek to provide a description of disclosures arising from various stakeholder groups in the social sphere. As such, we extend Rodrigue's article "Contrasting Realities: Corporate Environmental Disclosure and Stakeholder-Released Information" (2014. Accounting, Auditing and Accountability Journal 27 [1]: 119-149) by conducting a case study to examine and compare corporate and stakeholder communications made over a three-year period. We specifically focus on the volume and tone of environmental disclosures. We explore the topics emphasised by each party in their respective disclosures and analyse their tone by categorising the information as positive, negative or neutral. Through a detailed quantitative analysis, we highlight the differences in how various actors portray the organisation and its activities. We argue that this is of relevance since neither corporate nor stakeholder disclosures are merely passive reflections of reality, but rather, they play a part in constructing, forming and legitimating particular discourses and constructions of worldviews within society. Our findings demonstrate how these disclosures differ with regard to the topics covered and the tone used; hence, the stakeholder disclosures we analysed present an alternative view of the organisation's activities. By systematically analysing and comparing different parties' disclosures, we contribute to the literature by extending our understanding of stakeholder information releases in the light of corporate disclosures. Journal: Social and Environmental Accountability Journal Pages: 1-16 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007465 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007465 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:1-16 Template-Type: ReDIF-Article 1.0 Author-Name: Dennis M. Patten Author-X-Name-First: Dennis M. Author-X-Name-Last: Patten Author-Name: Yi Ren Author-X-Name-First: Yi Author-X-Name-Last: Ren Author-Name: Na Zhao Author-X-Name-First: Na Author-X-Name-Last: Zhao Title: Standalone Corporate Social Responsibility Reporting in China: An Exploratory Analysis of its Relation to Legitimation Abstract: While the practice of standalone corporate social responsibility (CSR) reporting in China grew substantially over the mid-2000s, assessment of the disclosure included in the reports is quite limited. In an attempt to fill that void, we explore in this study whether differences in information provision through the standalone reports appear to be related to legitimacy factors. Based on a sample of 60 large companies with standalone reports issued for 2011-2012, we find that differences in the extent of social and environmental disclosure are positively related to firm size and membership in socially exposed industries, but negatively associated with status as a state-owned enterprise. In addition, we document that these relations appear to relate more strongly to disclosure of data and impact information as opposed to information on programmes and initiatives. Overall, our results suggest that CSR reporting in China, as in more developed Western economies, appears to be more about legitimation than meaningful disclosure of social and environmental performance. Journal: Social and Environmental Accountability Journal Pages: 17-31 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007467 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007467 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:17-31 Template-Type: ReDIF-Article 1.0 Author-Name: Lee Moerman Author-X-Name-First: Lee Author-X-Name-Last: Moerman Author-Name: Sandra van der Laan Author-X-Name-First: Sandra Author-X-Name-Last: van der Laan Title: Exploring Shadow Accountability: The Case of James Hardie and Asbestos Abstract: Accountability brings to the fore a range of discourses that are said to provide an account. This paper takes the controversial issue of asbestos to explore silent and shadow accounting as a means of providing a more holistic accountability. The practice of silent and shadow accounting is built on a long tradition of counter narratives that expose deficiencies in corporate disclosure and provide shadow accountability for corporate activities. By drawing on these counter accounts from civil society and others, we initially develop a taxonomy of corporate disclosure gaps - praxis, reporting, truth and potential. Using the Silent and Shadow Reports of James Hardie Industries SE, the former dominant manufacturer of asbestos products in Australia, we provide empirical evidence to support an understanding of these disclosure gaps. The shadow metaphor is then invoked to understand the multidimensional concept of shadow accountability. Journal: Social and Environmental Accountability Journal Pages: 32-48 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007464 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007464 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:32-48 Template-Type: ReDIF-Article 1.0 Author-Name: Dale Tweedie Author-X-Name-First: Dale Author-X-Name-Last: Tweedie Author-Name: Nonna Martinov-Bennie Author-X-Name-First: Nonna Author-X-Name-Last: Martinov-Bennie Title: Entitlements and Time: Integrated Reporting's Double-edged Agenda Abstract: This paper argues that the Integrated Reporting (IR) framework developed by the International Integrated Reporting Council (IIRC) is double-edged from a critical sustainability perspective. The paper is based on qualitative content analysis of public documents from four leading non-financial reporting organisations: the IIRC, the Accounting for Sustainability Project, the Global Reporting Initiative and the King Committee on Corporate Governance in South Africa. This analysis shows that IR moves away from three key tenets of prior social and environmental reporting frameworks by privileging: (i) communication over holding organisations accountable, (ii) organisational over social sustainability and (iii) the entitlements of providers of financial capital over other stakeholders. Yet, IR is also a practical attempt to shift financial capital from a short-term to long-term investment horizon. As critical social and accounting theorists have argued, extensive short-term investment is a threat to environmental and social sustainability. Hence, IR has the potential to progress sustainability goals if it forms part of a broader re-organisation of capital markets to reward longer term perspectives. Journal: Social and Environmental Accountability Journal Pages: 49-61 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007466 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007466 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:49-61 Template-Type: ReDIF-Article 1.0 Author-Name: Conny Beck Author-X-Name-First: Conny Author-X-Name-Last: Beck Author-Name: Helen Tregidga Author-X-Name-First: Helen Author-X-Name-Last: Tregidga Title: Changes to the SEAJ Reviews Editorial Team Journal: Social and Environmental Accountability Journal Pages: 62-63 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007593 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007593 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:62-63 Template-Type: ReDIF-Article 1.0 Author-Name: Oana Apostol Author-X-Name-First: Oana Author-X-Name-Last: Apostol Title: Governmentality in Accounting and Accountability. A Case Study of Embedding Sustainability in a Supply Chain Journal: Social and Environmental Accountability Journal Pages: 64-65 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007581 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007581 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:64-65 Template-Type: ReDIF-Article 1.0 Author-Name: Annika Beelitz Author-X-Name-First: Annika Author-X-Name-Last: Beelitz Title: Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies Journal: Social and Environmental Accountability Journal Pages: 65-66 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007582 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007582 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:65-66 Template-Type: ReDIF-Article 1.0 Author-Name: Lies Bouten Author-X-Name-First: Lies Author-X-Name-Last: Bouten Title: Environmental Management Control Systems: The Role of Contextual and Strategic Factors Journal: Social and Environmental Accountability Journal Pages: 66-67 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007583 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007583 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:66-67 Template-Type: ReDIF-Article 1.0 Author-Name: Conor Clune Author-X-Name-First: Conor Author-X-Name-Last: Clune Title: Accounting and Networks of Corruption Journal: Social and Environmental Accountability Journal Pages: 67-68 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007584 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007584 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:67-68 Template-Type: ReDIF-Article 1.0 Author-Name: Even Fallan Author-X-Name-First: Even Author-X-Name-Last: Fallan Title: Evaluating Social and Environmental Issues by Integrating the Legitimacy Gap with Expectational Gaps: An Empirical Assessment of the Forest Industry Journal: Social and Environmental Accountability Journal Pages: 68-69 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007585 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007585 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:68-69 Template-Type: ReDIF-Article 1.0 Author-Name: Sara Moggi Author-X-Name-First: Sara Author-X-Name-Last: Moggi Title: Exploring Accounting-Sustainability Hybridisation in the UK Public Sector Journal: Social and Environmental Accountability Journal Pages: 70-70 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007586 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007586 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:70-70 Template-Type: ReDIF-Article 1.0 Author-Name: Patricia T. Strong Author-X-Name-First: Patricia T. Author-X-Name-Last: Strong Title: Much Ado about Nothing? How Banks Respond to Climate Change Journal: Social and Environmental Accountability Journal Pages: 71-71 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007588 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007588 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:71-71 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Accounting for Biodiversity Journal: Social and Environmental Accountability Journal Pages: 72-73 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007589 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007589 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:72-73 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Scobie Author-X-Name-First: Matthew Author-X-Name-Last: Scobie Title: This Changes Everything: Capitalism vs. the Climate Journal: Social and Environmental Accountability Journal Pages: 73-75 Issue: 1 Volume: 35 Year: 2015 Month: 4 X-DOI: 10.1080/0969160X.2015.1007591 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1007591 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:1:p:73-75 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Bebbington Author-X-Name-First: Jan Author-X-Name-Last: Bebbington Author-Name: David Campbell Author-X-Name-First: David Author-X-Name-Last: Campbell Title: Economic Democracy: Exploring Ramifications for Social and Environmental Accountants Journal: Social and Environmental Accountability Journal Pages: 77-85 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1054590 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1054590 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:77-85 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew R. Timming Author-X-Name-First: Andrew R. Author-X-Name-Last: Timming Author-Name: Ross Brown Author-X-Name-First: Ross Author-X-Name-Last: Brown Title: Employee Voice through Open-Book Accounting: The Benefits of Informational Transparency Abstract: This paper explores the concept of open-book accounting. It illustrates the benefits of open-book reporting policies in terms of their potential ability to correct informational asymmetries, and it sets out some ideas for a future research agenda centred around the concept. The discussion is grounded in large part in the experiences of employee-owned businesses (EOBs) because such organisations are at the forefront of informational transparency innovations in social accounting. But the broader principle of sharing organisational information with employees and training them to process financial and strategic information is applicable to any organisation. It is argued that open-book accounting, especially in the context of EOBs, provides an exciting alternative to mainstream accounting and financial controls and a welcome addition to the social accounting literature. Journal: Social and Environmental Accountability Journal Pages: 86-95 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1022196 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1022196 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:86-95 Template-Type: ReDIF-Article 1.0 Author-Name: Donal G. McKillop Author-X-Name-First: Donal G. Author-X-Name-Last: McKillop Author-Name: John O.S. Wilson Author-X-Name-First: John O.S. Author-X-Name-Last: Wilson Title: Credit Unions as Cooperative Institutions: Distinctiveness, Performance and Prospects Abstract: Credit unions are not for profit cooperative financial institutions which provide financial services to a membership defined on the basis of a common bond. In 2013, there were 56,904 credit unions across 103 countries with 207.9 million members. There is a great diversity within the credit union movement across these countries. This reflects the various economic, historic and cultural contexts within which credit unions operate. This paper traces the historical development of credit unions in different parts of the world. We investigate what sets credit unions apart from other financial services organisations, placing a particular focus on the role they play in building social capital and community relations and empowering members. We also discuss the challenges to the future development of credit unions. These include increased regulatory burdens, capital constraints, declining membership involvement, and tensions between social and economic objectives. Journal: Social and Environmental Accountability Journal Pages: 96-112 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1022195 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1022195 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:96-112 Template-Type: ReDIF-Article 1.0 Author-Name: Dale Tweedie Author-X-Name-First: Dale Author-X-Name-Last: Tweedie Author-Name: James Hazelton Author-X-Name-First: James Author-X-Name-Last: Hazelton Title: Social Accounting for Inequality: Applying Piketty's Capital in the Twenty-First Century Abstract: This essay reviews the potential of Thomas Piketty's Capital in the Twenty-First Century (2014. Cambridge, MA: Harvard University Press) to inform social accounting research into economic inequality. Economic inequality is conceptually central to social accounting agendas, yet there has been surprisingly little accounting research in this area. Piketty's text can help build this research agenda by providing a systematic account of the growth and structure of economic inequality, especially since his analysis follows a similar underlying approach to influential texts in social and environmental accounting research. At the same time, the essay argues that social accountants can address limitations of Piketty's analysis, particularly by offering a more nuanced analysis of how economic inequality is embedded in corporate structures and practices. Thus, Piketty's text is not only a timely reminder of why the social distribution of economic resources matters, but also an invitation for social accountants to engage more fully in unfolding public debates about the future of resource distribution. Journal: Social and Environmental Accountability Journal Pages: 113-122 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1062788 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1062788 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:113-122 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Egan Author-X-Name-First: Matthew Author-X-Name-Last: Egan Title: Drought Resettlement and Accounting Journal: Social and Environmental Accountability Journal Pages: 123-123 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068557 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068557 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:123-123 Template-Type: ReDIF-Article 1.0 Author-Name: Osamuyimen Egbon Author-X-Name-First: Osamuyimen Author-X-Name-Last: Egbon Title: Hybrid Accountabilities: When Western and Non-western Accountabilities Collide Journal: Social and Environmental Accountability Journal Pages: 124-125 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068559 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:124-125 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Heikkinen Author-X-Name-First: Anna Author-X-Name-Last: Heikkinen Title: How Constructions of the Future Shape Organizational Responses: Climate Change and the Canadian Oil Sands Journal: Social and Environmental Accountability Journal Pages: 125-126 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068563 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068563 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:125-126 Template-Type: ReDIF-Article 1.0 Author-Name: Shawn Ho Author-X-Name-First: Shawn Author-X-Name-Last: Ho Title: Firm-Value Effects of Carbon Emissions and Carbon Disclosures Journal: Social and Environmental Accountability Journal Pages: 126-127 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068565 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068565 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:126-127 Template-Type: ReDIF-Article 1.0 Author-Name: Barbara de Lima Voss Author-X-Name-First: Barbara Author-X-Name-Last: de Lima Voss Title: Corporate Accountability and Human Rights Disclosures: A Case Study of Barrick Gold Mine in Tanzania Journal: Social and Environmental Accountability Journal Pages: 127-128 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068566 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068566 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:127-128 Template-Type: ReDIF-Article 1.0 Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Title: The International Integrated Reporting Council: A Story of Failure; 'But Does Sustainability need Capitalism or an Integrated Report' a Commentary on 'The International Integrated Reporting Council: A Story of Failure' by Flower, J.; The International Integrated Reporting Council: A Call to Action Journal: Social and Environmental Accountability Journal Pages: 128-129 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068568 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068568 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:128-129 Template-Type: ReDIF-Article 1.0 Author-Name: Mohamed Saeudy Author-X-Name-First: Mohamed Author-X-Name-Last: Saeudy Title: Disclosure on Climate Change: Analysing the UK ETS Effects Journal: Social and Environmental Accountability Journal Pages: 129-131 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068571 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068571 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:129-131 Template-Type: ReDIF-Article 1.0 Author-Name: Bryan Bo Cheng Yan Author-X-Name-First: Bryan Bo Cheng Author-X-Name-Last: Yan Title: Accounting for Suffering: Calculative Practices in the Field of Disaster Relief Journal: Social and Environmental Accountability Journal Pages: 131-132 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068572 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068572 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:131-132 Template-Type: ReDIF-Article 1.0 Author-Name: Aideen O'Dochartaigh Author-X-Name-First: Aideen Author-X-Name-Last: O'Dochartaigh Title: What Has Nature Ever Done for Us? How Money Really Does Grow on Trees; What Nature Does for Britain Journal: Social and Environmental Accountability Journal Pages: 133-135 Issue: 2 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/0969160X.2015.1068575 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1068575 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:2:p:133-135 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: Editorial Journal: Social and Environmental Accountability Journal Pages: 139-141 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1109893 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1109893 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:139-141 Template-Type: ReDIF-Article 1.0 Author-Name: S. Jeff Birchall Author-X-Name-First: S. Jeff Author-X-Name-Last: Birchall Author-Name: Maya Murphy Author-X-Name-First: Maya Author-X-Name-Last: Murphy Author-Name: Markus J. Milne Author-X-Name-First: Markus J. Author-X-Name-Last: Milne Title: Evolution of the New Zealand Voluntary Carbon Market: An Analysis of CarboNZero Client Disclosures Abstract: Climate change has the potential to dramatically change the world as we know, both in terms of the environment and the way in which societies operate. Public policy responses to climate change continue to evolve, with many western economies proposing mechanisms for emission reductions, for example, through a tax on carbon or emissions trading schemes. In the absence of finalised regulation, organisations choosing to offset their carbon emissions are engaging in the voluntary carbon market (VCM). Through an empirical description and analysis of organisations comprising the VCM field in New Zealand, this paper provides evidence of the evolution of the carbon market as well as the level of success of CarboNZero's certification programmes (CarboNZero-super-Cert and CEMARS-super-Cert) in reducing organisational emissions. Examination of disclosure documents of clients of CarboNZero indicates that the growth of VCM in New Zealand is slowing down. Furthermore, CarboNZero's programmes were found to be only modestly effective. This research thus finds that incorporation of carbon accounting is not necessarily evidence of organisational action or improvement on climate change abatement. Journal: Social and Environmental Accountability Journal Pages: 142-156 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1061444 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1061444 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:142-156 Template-Type: ReDIF-Article 1.0 Author-Name: Giovanna Michelon Author-X-Name-First: Giovanna Author-X-Name-Last: Michelon Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Title: Demand for CSR: Insights from Shareholder Proposals Abstract: Motivated by the increasing popularity and attention shareholder proposals on corporate social responsibility (CSR) attract, the purpose of this study is to provide a detailed portrayal of shareholders' demands for CSR through their proposals. To this end, we conduct a descriptive longitudinal study of the CSR proposals submitted to US corporations for the fiscal years 1996-2009. We use a unique coding process in which we identify both the CSR area of concern to the shareholders and the desired effect the proposal is intended to stimulate on the corporation. Our findings expose how shareholders engage with corporations mostly around the issues of governance and environment, requesting more transparency from the companies but also improved actions or business decisions. Firms from a wide range of industries are targeted, with their levels of CSR performance, profitability and size attracting different kinds of requests in terms of CSR areas and expected outcomes for the corporation. Shareholders can be relatively intense in their requests for CSR, with the majority of firms in our sample being targeted with more than one proposal annually. Our study deepens our understanding of shareholders' concerns and requests for improvements in CSR. Journal: Social and Environmental Accountability Journal Pages: 157-175 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1094396 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1094396 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:157-175 Template-Type: ReDIF-Article 1.0 Author-Name: Suzana Grubnic Author-X-Name-First: Suzana Author-X-Name-Last: Grubnic Author-Name: Christian Herzig Author-X-Name-First: Christian Author-X-Name-Last: Herzig Author-Name: Jean-Pascal Gond Author-X-Name-First: Jean-Pascal Author-X-Name-Last: Gond Author-Name: Jeremy Moon Author-X-Name-First: Jeremy Author-X-Name-Last: Moon Title: A New Era - Extending Environmental Impact to a Broader Sustainability Agenda: The Case of Commercial Group Journal: Social and Environmental Accountability Journal Pages: 176-193 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1096804 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1096804 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:176-193 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Higgins Author-X-Name-First: Colin Author-X-Name-Last: Higgins Title: (Re)presenting Sustainable Organizations Journal: Social and Environmental Accountability Journal Pages: 194-195 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1093768 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1093768 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:194-195 Template-Type: ReDIF-Article 1.0 Author-Name: Nicholas Pawsey Author-X-Name-First: Nicholas Author-X-Name-Last: Pawsey Title: Water Management Accounting and the Wine Supply Chain: Empirical Evidence from Australia Journal: Social and Environmental Accountability Journal Pages: 195-195 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1093770 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1093770 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:195-195 Template-Type: ReDIF-Article 1.0 Author-Name: Edward Tello Author-X-Name-First: Edward Author-X-Name-Last: Tello Title: Incorporating Citizens: Corporate Political Engagement with Climate Change in Australia Journal: Social and Environmental Accountability Journal Pages: 196-197 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1093772 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1093772 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:196-197 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Barter Author-X-Name-First: Nick Author-X-Name-Last: Barter Title: W(h)ither Ecology? The Triple Bottom Line, The Global Reporting Initiative, and Corporate Sustainability Reporting Journal: Social and Environmental Accountability Journal Pages: 197-198 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1093777 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1093777 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:197-198 Template-Type: ReDIF-Article 1.0 Author-Name: Even Fallan Author-X-Name-First: Even Author-X-Name-Last: Fallan Title: Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory Journal: Social and Environmental Accountability Journal Pages: 198-200 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1093778 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1093778 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:198-200 Template-Type: ReDIF-Article 1.0 Author-Name: Roel Boomsma Author-X-Name-First: Roel Author-X-Name-Last: Boomsma Title: An Exploration of NGO and Media Efforts to Influence Workplace Practices and Associated Accountability Within Global Supply Chains Journal: Social and Environmental Accountability Journal Pages: 200-201 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1093779 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1093779 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:200-201 Template-Type: ReDIF-Article 1.0 Author-Name: Jeremy Morrow Author-X-Name-First: Jeremy Author-X-Name-Last: Morrow Title: Can Green Sustain Growth? From the Religion to the Reality of Sustainable Prosperity Journal: Social and Environmental Accountability Journal Pages: 202-204 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1093781 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1093781 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:202-204 Template-Type: ReDIF-Article 1.0 Author-Name: Delphine Gibassier Author-X-Name-First: Delphine Author-X-Name-Last: Gibassier Title: Six Capitals - The Revolution Capitalism Has to Have - Or Can Accountants Save the Planet? Journal: Social and Environmental Accountability Journal Pages: 204-205 Issue: 3 Volume: 35 Year: 2015 Month: 12 X-DOI: 10.1080/0969160X.2015.1093782 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1093782 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:35:y:2015:i:3:p:204-205 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Riise Johansen Author-X-Name-First: Thomas Riise Author-X-Name-Last: Johansen Title: EU Regulation of Corporate Social and Environmental Reporting Journal: Social and Environmental Accountability Journal Pages: 1-9 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1148948 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1148948 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:1-9 Template-Type: ReDIF-Article 1.0 Author-Name: Ericka Costa Author-X-Name-First: Ericka Author-X-Name-Last: Costa Author-Name: Marisa Agostini Author-X-Name-First: Marisa Author-X-Name-Last: Agostini Title: Mandatory Disclosure about Environmental and Employee Matters in the Reports of Italian-Listed Corporate Groups Abstract: This paper analyses the impact of Italian Legislative Decree 32/2007 -- following the 2003/51 European Directive -- and the disclosure of environmental and employee matters in terms of overall volume, completeness of information, presence of bad/good news and target-oriented information. Content analysis has been applied to all Italian corporate groups that made public both the consolidated annual report and the stand-alone social and environmental report in 2005 and in 2010, for a total of 96 reports. The results show that despite the overall increase in sentences devoted to environmental and employee matters, the completeness of the information has not substantially improved, indicating that the 2007 regulation has been ineffective. The Italian experience could provide useful insights for European regulators. Such insights may inform policy recommendations to design a mandated social and environmental accountability process with the potential of providing information to societal stakeholders while facilitating accountability. Journal: Social and Environmental Accountability Journal Pages: 10-33 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1144519 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1144519 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:10-33 Template-Type: ReDIF-Article 1.0 Author-Name: Even Fallan Author-X-Name-First: Even Author-X-Name-Last: Fallan Title: Environmental Reporting Regulations and Reporting Practices Abstract: This study explores how four different types of environmental reporting regulations affect reporting practices. Accounting Act requirements, accounting standard requirements, accounting standard recommendations, and no regulation/voluntary disclosure are associated with different levels of reporting obligations. Disclosures made by enterprises subject to regulations are compared with those of enterprises that are not. There are separate regression models for each type of regulation. The sample consists of 235 enterprises from the private and public sectors. Content analysis is used to measure environmental disclosure. Enterprises subject to regulations report significantly more types of the information content required by law than other enterprises, which is in line with the higher regulatory legitimacy risk. There is no such difference in disclosure between the two groups of enterprises for the information required and recommended by the accounting standard. This may suggest that pragmatic, cognitive, and moral legitimacy issues outweigh the regulatory legitimacy risk for these types of information, or that legitimacy risks are generally low. Enforcement of regulations will increase the regulatory risk. For information that is voluntary for all enterprises to disclose, enterprises that are not subject to any regulations report significantly more types of information than those that are. This result is not in line with predictions made from any of the four types of legitimacy. Some alternative explanations are discussed. Since regulatory regimes may include several types of means, the main contribution is the comparison of four types of regulations within the same regime, as opposed to analysing only one type of regulation at a time such as in the extant literature. The study also explores different types of legitimacy, and addresses the lack of research on environmental reporting in the public sector. Journal: Social and Environmental Accountability Journal Pages: 34-55 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1149300 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1149300 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:34-55 Template-Type: ReDIF-Article 1.0 Author-Name: Mercedes Luque-Vílchez Author-X-Name-First: Mercedes Author-X-Name-Last: Luque-Vílchez Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain Abstract: This paper explores the regulation of corporate social responsibility (CSR) reporting for corporations exceeding 1000 employees introduced in Spain by the Sustainable Economy Law 2/2011 of 4 March. The relevance for this special issue stems from the fact that this law anticipates possible outcomes of the 2014/95/EU Directive to the Spanish context. Furthermore, the Spanish Law has been cited by the EU as a precedent for the Directive. This paper adopts a multi-method approach, based on content analysis and qualitative interviews to portray the state and evolution of such CSR reporting regulation. The results of the content analysis suggest that the regulation did not have any impact in terms of the number of reporters, but it is associated with a slight improvement in the reporting quality of the published reports. Those findings are consistent with the argument made in previous literature indicating that governmental regulation of CSR reporting alone does not guarantee better disclosure levels and that structural elements are necessary to accompany changes in the law. With the help of qualitative interviews with relevant actors, the paper has examined three elements that seem to explain the limited effect of this regulation: (i) competing views about CSR and CSR regulation; (ii) CSR reporting patterns; and (iii) how power was mobilised to suppress the potential of CSR reporting regulation. Journal: Social and Environmental Accountability Journal Pages: 56-75 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1149301 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1149301 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:56-75 Template-Type: ReDIF-Article 1.0 Author-Name: David Monciardini Author-X-Name-First: David Author-X-Name-Last: Monciardini Title: The ‘Coalition of the Unlikely’ Driving the EU Regulatory Process of Non-Financial Reporting Abstract: The article investigates the driving forces that have been shaping the regulatory process of the EU directive on non-financial reporting (NFR). Drawing on a three-year empirical study, it argues that the latter was driven by a ‘coalition of the unlikely’, led by a growing section of investors, together with a network of non-governmental organizations and parts of European trade unions. Rather than a formal alliance, we are witnessing the emergence of an objective convergence of interests amongst the three groups of actors, aimed at limiting managers’ power and obtaining more corporate transparency and accountability. Deploying a political economy explanatory framework, the paper originally contributes to the existing literature on EU Corporate Social Responsibility policy, focused on the cleavage between business and civil society. The role of EU regulators (the ‘Barnier-effect’) in supporting mandatory NFR and the impact of the financial crisis, seen as catalysts for changes, are also taken into account. The paper concludes discussing some implications for policy-makers and research. Journal: Social and Environmental Accountability Journal Pages: 76-89 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1149302 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1149302 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:76-89 Template-Type: ReDIF-Article 1.0 Author-Name: Roman Lanis Author-X-Name-First: Roman Author-X-Name-Last: Lanis Author-Name: Grant Richardson Author-X-Name-First: Grant Author-X-Name-Last: Richardson Title: A Reply to Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory Journal: Social and Environmental Accountability Journal Pages: 90-92 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1148975 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1148975 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:90-92 Template-Type: ReDIF-Article 1.0 Author-Name: Shan Zhou Author-X-Name-First: Shan Author-X-Name-Last: Zhou Title: Environmental, Social and Governance Reporting in China Journal: Social and Environmental Accountability Journal Pages: 92-93 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1148977 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1148977 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:92-93 Template-Type: ReDIF-Article 1.0 Author-Name: Oana Apostol Author-X-Name-First: Oana Author-X-Name-Last: Apostol Title: Responsible Tax as Corporate Social Responsibility: The Case of Multinational Enterprises and Effective Tax in India Journal: Social and Environmental Accountability Journal Pages: 94-94 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1148972 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1148972 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:94-94 Template-Type: ReDIF-Article 1.0 Author-Name: Rebecca Bolt Author-X-Name-First: Rebecca Author-X-Name-Last: Bolt Title: A Genealogy of Accounting Materiality Journal: Social and Environmental Accountability Journal Pages: 95-95 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1148973 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1148973 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:95-95 Template-Type: ReDIF-Article 1.0 Author-Name: Caterina Pesci Author-X-Name-First: Caterina Author-X-Name-Last: Pesci Title: Just A Passing Fad?: The Diffusion and Decline of Environmental Reporting in the Finnish Water Sector Journal: Social and Environmental Accountability Journal Pages: 95-97 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1148974 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1148974 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:95-97 Template-Type: ReDIF-Article 1.0 Author-Name: Leonardo Rinaldi Author-X-Name-First: Leonardo Author-X-Name-Last: Rinaldi Title: On The Government of the Living: Lectures at the Collège de France, 1979--1980 Journal: Social and Environmental Accountability Journal Pages: 98-101 Issue: 1 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/0969160X.2016.1148976 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1148976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:1:p:98-101 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Author-Name: Helen Tregidga Author-X-Name-First: Helen Author-X-Name-Last: Tregidga Title: Editorial Journal: Social and Environmental Accountability Journal Pages: 147-151 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1677044 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1677044 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:147-151 Template-Type: ReDIF-Article 1.0 Author-Name: Elaine Conway Author-X-Name-First: Elaine Author-X-Name-Last: Conway Title: To Agree or Disagree? An Analysis of CSR Ratings Firms Abstract: With the increasing use of CSR ratings firms’ data to guide ethical investing and to derive findings in academic studies, there has been a growth in the number of ratings firms. These firms use differing methodologies and data to derive their ratings. Therefore, it is important to understand whether ratings are commensurable, as decisions made on the basis of the ratings data used may differ. This paper assesses the level of agreement between two ratings firms, Bloomberg and CSR Hub across three main CSR sub-categories and an overall score. It uses Lin’s concordance correlation coefficient and intraclass correlation coefficient on continuous ratings, and cross-tabulation and Cohen’s kappa on ranked ratings within a sample of 720 US and EU companies. For both continuous and ranked data, there is most agreement on Employees/Social, Community/Social and Overall categories and weaker agreement on Environmental and Governance categories. Firms in the German DAX are most consistently rated, as are large and medium-sized firms. These findings propose a degree of caution for investors and academics using only one rater as the basis for their decisions/inferences. Accounting practitioners should be aware their CSR disclosures result in differing ratings and should consider which raters their key investors use. This paper is original in the comprehensive range of methods used to analyse two ratings firms across all CSR sub-categories, in samples from both the US and EU. Journal: Social and Environmental Accountability Journal Pages: 152-177 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1613248 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1613248 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:152-177 Template-Type: ReDIF-Article 1.0 Author-Name: Marc Journeault Author-X-Name-First: Marc Author-X-Name-Last: Journeault Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Author-Name: Alexandre Perron Author-X-Name-First: Alexandre Author-X-Name-Last: Perron Title: Teaching Case. PF Integrated: Developing and Experimenting Competencies in Sustainability Accounting Abstract: This teaching case presents the struggles of PF Integrated, a fictional Canadian pulp and paper and lumber company facing mounting socio-environmental stakeholder expectations within a difficult economic context. It intends to engage accounting students in business sustainability issues and opportunities and to familiarise them with the role they can play in helping organisations transitioning toward a more sustainable business approach. Students are invited to use different socio-environmental accounting tools, integrate socio-environmental factors and stakeholder considerations in decision making and adopt an integrated perspective on the strategy and management of an organisation. The teaching note supports this endeavour by proposing three teaching plans organised around different areas of accounting (strategy and eco-control; reporting and governance; impacts on performance), which can be tailored to the instructor’s pedagogical objectives. The broad coverage of accounting issues offered by the case makes it interesting to deconstruct to cover one specific issue at a time in order to develop the students’ technical skills, or to use comprehensively for a more global study of sustainable organisational management to develop the students’ reflective thinking and integration abilities. Journal: Social and Environmental Accountability Journal Pages: 178-191 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1677257 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1677257 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:178-191 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Charnock Author-X-Name-First: Robert Author-X-Name-Last: Charnock Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Title: A Pressing Need to Engage with the Intergovernmental Panel on Climate Change: The Role of SEA Scholars in Syntheses of Social Science Climate Research Abstract: Momentum is building in the global effort to tackle climate change. Climate regulations and low-carbon technological advances are seen as an inevitable part of the twenty-first-century and of humanity's future [Falkner 2016. “The Paris Agreement and the New Logic of International Climate Politics.” International Affairs 92 (5): 1107–1125. doi:10.1111/1468-2346.12708]. We have seen the momentous Paris Agreement, widespread mobilisation in civil society and, much to our surprise, even the financial sector authorities appear to have experienced a moment of partial enlightenment. While finance has historically been recalcitrant, at best, on climate change, investment in low-carbon energy has risen rapidly and now exceeds an annual US$600 billion [IEA 2019. “World Energy Investment 2019.” International Energy Agency (IEA), Organisation for Economic Co-operation and Development (OECD). https://www.iea.org/wei2019, 31]. Yet this needs to rise to US$1.6 trillion per year – equivalent to an increase of US$114 million every hour – if we are to achieve the ambitions of the Paris Agreement (Ibid.). So investment and finance remain as key hurdles on the pathway to keeping global warming below two degrees Celsius. Journal: Social and Environmental Accountability Journal Pages: 192-199 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1677258 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1677258 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:192-199 Template-Type: ReDIF-Article 1.0 Author-Name: Marisa McVey Author-X-Name-First: Marisa Author-X-Name-Last: McVey Title: The Corporation, Law and Capitalism: A Radical Perspective on the Role of Law in the Global Political Economy Journal: Social and Environmental Accountability Journal Pages: 200-202 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1670379 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1670379 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:200-202 Template-Type: ReDIF-Article 1.0 Author-Name: Chaoyuan She Author-X-Name-First: Chaoyuan Author-X-Name-Last: She Title: How Sustainable is Big Data? Journal: Social and Environmental Accountability Journal Pages: 203-204 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1670375 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1670375 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:203-204 Template-Type: ReDIF-Article 1.0 Author-Name: Roger Berquier Author-X-Name-First: Roger Author-X-Name-Last: Berquier Title: Accounting, Performance Measurement and Fairness in UK Fresh Produce Supply Networks Journal: Social and Environmental Accountability Journal Pages: 204-205 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1670376 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1670376 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:204-205 Template-Type: ReDIF-Article 1.0 Author-Name: Maryse Mayer Author-X-Name-First: Maryse Author-X-Name-Last: Mayer Title: Tax Avoidance as a Sustainability Problem Journal: Social and Environmental Accountability Journal Pages: 205-207 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1670377 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1670377 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:205-207 Template-Type: ReDIF-Article 1.0 Author-Name: Glenn Finau Author-X-Name-First: Glenn Author-X-Name-Last: Finau Title: Varieties of Neo-colonialism: Government Accounting Reforms in Anglophone and Francophone Africa – Benin and Ghana Compared Journal: Social and Environmental Accountability Journal Pages: 207-208 Issue: 3 Volume: 39 Year: 2019 Month: 9 X-DOI: 10.1080/0969160X.2019.1670378 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1670378 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:3:p:207-208 Template-Type: ReDIF-Article 1.0 Author-Name: Stephanie Perkiss Author-X-Name-First: Stephanie Author-X-Name-Last: Perkiss Author-Name: Dale Tweedie Author-X-Name-First: Dale Author-X-Name-Last: Tweedie Title: Social Accounting into Action: Religion as ‘Moral Source’ Abstract: This paper analyses, and responds to, one aspect of perceived failures of social and environmental accounting to make societies more sustainable. First, we argue that Charles Taylor’s concept of moral sources can articulate part of the ‘motivational gap’ between social and environmental accounts and sustainability. A moral source is an ideal that inspires people to enact their beliefs. Without a compelling moral source, social and environmental accounts may increase people’s knowledge of sustainability issues without changing their behaviour. Second, we use religion to illustrate the type of moral source that social accounting might mobilise. Drawing on Pope Francis’ encyclical Laudato Si': On Care for Our Common Home (2015), we outline how moral sources can clarify what sustainable action requires and help commit people to these actions. Third, we apply this religious moral source to social and environmental accounting research into climate change-induced migration. Our paper does not argue that religion in general, or Catholic texts in particular, are the only moral sources accounting research could use. Rather, we use this religious discourse to illustrate the potential value of more directly linking social and environmental accounting to ‘moral sources’ that perform a comparable role in motivating sustainable social practice. Journal: Social and Environmental Accountability Journal Pages: 174-189 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1312473 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1312473 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:174-189 Template-Type: ReDIF-Article 1.0 Author-Name: Shane Leong Author-X-Name-First: Shane Author-X-Name-Last: Leong Author-Name: James Hazelton Author-X-Name-First: James Author-X-Name-Last: Hazelton Title: Improving Corporate Political Donations Disclosure: Lessons from Australia Abstract: One of the activities corporations should be accountable for is their level of political donations. This paper examines two mandatory corporate political donation disclosure regimes in Australia and identifies three important lessons. First, our review confirms that although few citizens may care enough to scrutinise donation disclosure, there are people interested in such information and we should take political donation disclosure regimes seriously. Second, a well-funded entity must be made responsible not just for administering the disclosure system, but also for reviewing and recommending updates to the system. One disclosure regime examined in this paper was never updated to reflect the existence of the internet until 2007, because no-one was responsible for monitoring the regime and suggesting necessary updates. Finally, details concerning the ultimate source of donations should be provided. Journal: Social and Environmental Accountability Journal Pages: 190-202 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1336108 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1336108 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:190-202 Template-Type: ReDIF-Article 1.0 Author-Name: Charles H. Cho Author-X-Name-First: Charles H. Author-X-Name-Last: Cho Author-Name: Amy M. Hageman Author-X-Name-First: Amy M. Author-X-Name-Last: Hageman Author-Name: Tiphaine Jérôme Author-X-Name-First: Tiphaine Author-X-Name-Last: Jérôme Title: Eye-Tracking Experiments in Social and Environmental Accounting Research Abstract: In this article, we demonstrate the relevance of eye-tracking experiments in social and environmental accounting (SEA) research. Up to now, this type of design has been used in some areas within accounting research, but SEA has been neglected. If one is to adopt a user perspective [Merkl-Davies, D. M., and N. M. Brennan. 2007. “Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?” Journal of Accounting Literature 27: 116–196; 2011. “A Conceptual Framework of Impression Management: New Insights from Psychology, Sociology and Critical Perspectives.” Accounting and Business Research 41 (5): 415–437], the investigation and the understanding of the way social and environmental information affects user perceptions and decisions requires, among other tools, the use of eye-tracking setups. We discuss the need for eye-tracking experiments in SEA research and provide some preliminary evidence on their usefulness by conducting an illustrative experiment. Journal: Social and Environmental Accountability Journal Pages: 155-173 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1350588 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1350588 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:155-173 Template-Type: ReDIF-Article 1.0 Author-Name: Lies Bouten Author-X-Name-First: Lies Author-X-Name-Last: Bouten Title: Whose Call to Answer: Institutional Complexity and Firms’ CSR Reporting Journal: Social and Environmental Accountability Journal Pages: 222-222 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1376904 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1376904 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:222-222 Template-Type: ReDIF-Article 1.0 Author-Name: Annika Beelitz Author-X-Name-First: Annika Author-X-Name-Last: Beelitz Title: Narrative Reporting and Crises: British Petroleum and Shell, 1950–1958 Journal: Social and Environmental Accountability Journal Pages: 222-223 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1376906 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1376906 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:222-223 Template-Type: ReDIF-Article 1.0 Author-Name: S. Leanne Keddie Author-X-Name-First: S. Leanne Author-X-Name-Last: Keddie Title: Towards Environmental Management Accounting for Trade-Offs Journal: Social and Environmental Accountability Journal Pages: 223-225 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1376908 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1376908 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:223-225 Template-Type: ReDIF-Article 1.0 Author-Name: Aideen O’Dochartaigh Author-X-Name-First: Aideen Author-X-Name-Last: O’Dochartaigh Title: Stakeholder Relationships, Engagement, and Sustainability Reporting Journal: Social and Environmental Accountability Journal Pages: 225-226 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1376909 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1376909 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:225-226 Template-Type: ReDIF-Article 1.0 Author-Name: Nadra Pencle Author-X-Name-First: Nadra Author-X-Name-Last: Pencle Title: Voluntary Disclosure of GHG Emissions: Contrasting the CDP with Corporate Reports Journal: Social and Environmental Accountability Journal Pages: 226-227 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1376910 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1376910 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:226-227 Template-Type: ReDIF-Article 1.0 Author-Name: Shona Russell Author-X-Name-First: Shona Author-X-Name-Last: Russell Title: Potential Users’ Perceptions of General Purpose Water Accounting Reports Journal: Social and Environmental Accountability Journal Pages: 227-228 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1376912 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1376912 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:227-228 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Author-Name: Matthew Scobie Author-X-Name-First: Matthew Author-X-Name-Last: Scobie Title: Pioneers of Critical Accounting: A Celebration of the Life of Tony Lowe Journal: Social and Environmental Accountability Journal Pages: 229-232 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1377940 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1377940 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:229-232 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Freedman Author-X-Name-First: Martin Author-X-Name-Last: Freedman Author-Name: Jin Park Author-X-Name-First: Jin Author-X-Name-Last: Park Title: SEC’s 2010 Release on Climate Change: Shifting from Voluntary to Mandatory Climate Change Disclosure Abstract: Although the United States Congress has not federally mandated climate change policies, the Securities and Exchange Commission (SEC) has instituted climate change disclosure policies. As part of this policy it requires that firms making certain voluntary climate change disclosures also provide them in their mandatory annual filings with the SEC. Using a sample of companies that participate in Regional Greenhouse Gas Initiative and are therefore major generators of carbon emissions we found that for these firms a small portion of them still provide voluntary climate change disclosures that are not included in their mandatory SEC annual filings. These disclosures are mainly concerned with their environmental reputation or with capital expenditures for climate change. Furthermore, we find that voluntary climate change disclosures after the February 2010 SEC release date significantly decreased whereas mandatory disclosure significantly increased, suggesting that the SEC release had a dampening effect on voluntary disclosures. Journal: Social and Environmental Accountability Journal Pages: 203-221 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1379030 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1379030 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:203-221 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: Editorial Journal: Social and Environmental Accountability Journal Pages: 153-154 Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1389135 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1389135 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:153-154 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Editorial Board Journal: Social and Environmental Accountability Journal Pages: ebi-ebi Issue: 3 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/0969160X.2017.1393142 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1393142 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:3:p:ebi-ebi Template-Type: ReDIF-Article 1.0 Author-Name: Stephanie Perkiss Author-X-Name-First: Stephanie Author-X-Name-Last: Perkiss Author-Name: Bonnie Dean Author-X-Name-First: Bonnie Author-X-Name-Last: Dean Author-Name: Belinda Gibbons Author-X-Name-First: Belinda Author-X-Name-Last: Gibbons Title: Crowdsourcing Corporate Transparency through Social Accounting: Conceptualising the ‘Spotlight Account’ Abstract: This paper considers an alternative way of gathering and evaluating information on corporate social responsibility (CSR) and the actions taken towards sustainable development. Social accounting theory is currently limited in conceptualising external accounts that sit outside the description of silent or shadow accounts. With the emergence of technological platforms that enable CSR information to be collectively located, new models of stakeholder engagement are growing using the wisdom of the crowd for information collation and analyses. This paper outlines a crowdsourced platform, WikiRate, which aims to both empower corporate transparency surrounding the Sustainable Development Goals and assist in multidimensional stakeholder participation and decision making. Existing theoretical characterisations of external accounts are used as a way of understanding the WikiRate engagement model and more broadly its relationship with social accounting. Through analysis and theoretical development, this research has implications for imagining and exploring new social accountings and social accountants that can lead to emancipatory change. ‘Spotlight accounting’ is introduced as a process that illuminates global organisational transparency and sustainability through crowdsourcing by independent stakeholders. Journal: Social and Environmental Accountability Journal Pages: 81-99 Issue: 2 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/0969160X.2019.1591292 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1591292 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:81-99 Template-Type: ReDIF-Article 1.0 Author-Name: Charles P. Cullinan Author-X-Name-First: Charles P. Author-X-Name-Last: Cullinan Author-Name: Lois Mahoney Author-X-Name-First: Lois Author-X-Name-Last: Mahoney Author-Name: Pamela B. Roush Author-X-Name-First: Pamela B. Author-X-Name-Last: Roush Title: Directors & Corporate Social Responsibility: Joint Consideration of Director Gender and the Director’s Role Abstract: We examined the relationship between Corporate Social Responsibility (CSR) and director characteristics, including director gender and director role. Directors can have different roles on the board: executive directors (who are also managers of the company) and non-executive directors. Non-executive directors may be independent directors or grey directors (who are not executives but who have a relationship with the company or its executives that could compromise their independence). Female directors have been found in previous studies to be associated with CSR. We consider whether female directors are associated with CSR regardless of their director role, or whether females in different director roles may be more strongly associated with CSR.Using 4,194 firm-year observations from 2013 to 2015, we found that boards with more female directors have more CSR strengths and fewer CSR concerns. When examining the different roles assumed by female directors, we found that female independent directors are most strongly associated with CSR. Female executive directors were not associated the CSR and we had mixed results regarding female grey directors. Our results suggest the female director/CSR relationship depends upon both the gender of the director and the board role played by the director. Journal: Social and Environmental Accountability Journal Pages: 100-123 Issue: 2 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/0969160X.2019.1586556 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1586556 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:100-123 Template-Type: ReDIF-Article 1.0 Author-Name: Yi Ren Author-X-Name-First: Yi Author-X-Name-Last: Ren Author-Name: Dennis M. Patten Author-X-Name-First: Dennis M. Author-X-Name-Last: Patten Title: The Impact of Governmental Pressure on Corporate Corruption Spending: Evidence from China Abstract: Corruption creates both social and economic problems, and perhaps as much as any other country, China has faced corruption concerns for decades. Beginning in November 2012, Chinese leader Xi Jinping instituted one of the most widespread anti-corruption campaigns in the country’s history. We investigate its impacts on corporate corruption spending. We use reported Entertainment and Travel Costs as our proxy for corruption spending, and focus on a sample of 107 large Chinese firms with data available over the 2010–2015 time frame. We document significant decreases in our corruption spending proxy over the three-year period following implementation of the anti-corruption campaign relative to the preceding three-year period. We also find that reductions in the spending are significantly more pronounced for firms in industries targeted more directly under the anti-corruption campaign. These results hold when we control for status as a state-owned enterprise and changes in firm profitability. We conclude that, at least in the Chinese setting, governmental pressure was effective at reducing corporate corruption. While we cannot generalise our results to more developed Western economies, our findings would appear to be particularly relevant to developing economies where other forms of social constraints on corruption may be less prevalent. Journal: Social and Environmental Accountability Journal Pages: 124-136 Issue: 2 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/0969160X.2019.1621763 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1621763 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:124-136 Template-Type: ReDIF-Article 1.0 Author-Name: Cornelia Beck Author-X-Name-First: Cornelia Author-X-Name-Last: Beck Title: Being Ecological Journal: Social and Environmental Accountability Journal Pages: 137-139 Issue: 2 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/0969160X.2019.1635822 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1635822 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:137-139 Template-Type: ReDIF-Article 1.0 Author-Name: Stacy Chavez Author-X-Name-First: Stacy Author-X-Name-Last: Chavez Title: Gender is not “a dummy variable”: a discussion of current gender research in accounting Journal: Social and Environmental Accountability Journal Pages: 140-141 Issue: 2 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/0969160X.2019.1635813 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1635813 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:140-141 Template-Type: ReDIF-Article 1.0 Author-Name: Oana Apostol Author-X-Name-First: Oana Author-X-Name-Last: Apostol Title: An Inconvenient Truth: How Organisations Translate Climate Change into Business as Usual Journal: Social and Environmental Accountability Journal Pages: 141-142 Issue: 2 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/0969160X.2019.1635809 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1635809 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:141-142 Template-Type: ReDIF-Article 1.0 Author-Name: Christine Gilbert Author-X-Name-First: Christine Author-X-Name-Last: Gilbert Title: The Institutional Work of Exploitation: Employers’ Work to Create and Perpetuate Inequality Journal: Social and Environmental Accountability Journal Pages: 142-143 Issue: 2 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/0969160X.2019.1635812 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1635812 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:142-143 Template-Type: ReDIF-Article 1.0 Author-Name: Radman Selmic Author-X-Name-First: Radman Author-X-Name-Last: Selmic Title: It’s Time to Think Centrality of Time in Relation to Sustainable Business Journal: Social and Environmental Accountability Journal Pages: 143-145 Issue: 2 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/0969160X.2019.1635826 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1635826 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:143-145 Template-Type: ReDIF-Article 1.0 Author-Name: W. Eric Lee Author-X-Name-First: W. Eric Author-X-Name-Last: Lee Author-Name: Rachel N. Birkey Author-X-Name-First: Rachel N. Author-X-Name-Last: Birkey Author-Name: Dennis M. Patten Author-X-Name-First: Dennis M. Author-X-Name-Last: Patten Title: Exposing Students to Environmental Sustainability in Accounting: An Analysis of Its Impacts in a US Setting Abstract: In this study, we examine whether the introduction of two different forms of an environmental sustainability intervention into differing sections of an introductory-level managerial accounting course at a US university induces changes in students’ environmental intentions and behaviors. Based on attributes from Ajzen’s [1991. “The Theory of Planned Behavior.” Organizational Behavior and Human Decision Processes 50: 179–211; 2002. “Perceived Behavioral Control, Self-efficacy, Locus of Control, and the Theory of Planned Behavior.” Journal of Applied Social Psychology 32 (4): 665–683] theory of planned behaviour, results show that, in comparison to a control group with no intervention, students exhibited higher levels of attitude, perceived behavioural control, intentions, and behaviour following the interventions. However, the positive results were limited to students undergoing an experiential learning assignment beyond the basic reading, lecture, and discussion intervention. The findings provide some support for claims that bringing sustainability issues into the accounting curriculum can lead to positive student outcomes. But, given the increased efforts necessary to find and use experiential projects, they also suggest that inducing accounting faculty, at least in the US, to pursue such pedagogical approaches will require that more be done by those organisations calling for such efforts in terms of support, materials, and reward structures. Journal: Social and Environmental Accountability Journal Pages: 81-96 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2016.1270225 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1270225 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:81-96 Template-Type: ReDIF-Article 1.0 Author-Name: Barry Ackers Author-X-Name-First: Barry Author-X-Name-Last: Ackers Title: The Evolution of Corporate Social Responsibility Assurance – A Longitudinal Study Abstract: Companies today are realising that they no longer only account to their shareholders for their financial performance, but to their broader stakeholders for the non-financial impact of their operations on society, the environment and the economy as well. The provision of independent assurance on these corporate social responsibility (CSR) disclosures is a relatively new mechanism that has been introduced to provide stakeholders with confidence about the veracity of the underlying CSR disclosures. Recent studies have found that the provision of independent CSR assurance has increased around the world. This longitudinal study covering the eight-year period from 2007 to 2014, undertaken in a South African context, examined the extent to which the largest companies listed on the Johannesburg Stock Exchange (JSE), have had their CSR disclosures independently assured. As such, this is one of the first studies to examine the emerging CSR assurance phenomenon over a protracted period. Although the extent to which companies have provided independent assurance over their CSR disclosures has steadily grown, the study also revealed that the majority still did not. Although the pool of CSR assurance providers has widened to become more inclusive, contrary to the expectation that the dominance of the Big 4 audit firms would gradually be eroded, the study found that the Big 4 audit firms were actually consolidating their position in this area. Journal: Social and Environmental Accountability Journal Pages: 97-117 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1294097 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1294097 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:97-117 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Bebbington Author-X-Name-First: Jan Author-X-Name-Last: Bebbington Author-Name: Jason Harrison Author-X-Name-First: Jason Author-X-Name-Last: Harrison Title: Global Climate Change Responsiveness in the USA: An Estimation of Population Coverage and Implications for Environmental Accountants Abstract: The primary responsibility for global climate change responsiveness is usually attributed to nation states. This is reflected in the United Nations’ processes aimed at enrolling governments in mitigation and adaptation programmes. Such an approach begs the question of how global climate change (GCC) responsiveness might proceed if a national government is hostile to the issue, as appears likely to be the case in the USA. This paper addresses this concern by documenting the percentage of the population of the USA who are ‘covered’ by at least one of six examples of GCC responsiveness at sub-federal – state and municipality – levels. Of the population of the USA, 25.8% lives in states where all of the state-level initiatives surveyed are in effect, whereas only 4.4% are not covered by any of the six. This coverage has increased as compared to earlier surveys (Lutsey, N., and D. Sperling. 2008. “America’s Bottom-Up Climate Change Mitigation Policy.” Energy Policy 36: 673–685. doi:10.1016/j.enpol.2007.10.018). This finding suggests that there is more practical hope for GCC responsiveness than might be commonly appreciated and this also has ramifications for research in accounting. Journal: Social and Environmental Accountability Journal Pages: 137-143 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1300101 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1300101 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:137-143 Template-Type: ReDIF-Article 1.0 Author-Name: Belinda Luke Author-X-Name-First: Belinda Author-X-Name-Last: Luke Title: Statement of Social Performance: Opportunities and Barriers to Adoption Abstract: Previous examination of social reporting has noted the diversity and detail within reporting approaches of both third sector and private sector organisations. In an attempt to address the limitations of individual social reporting approaches and promote a more succinct and comparable reporting framework, a Statement of Social Performance was developed [Luke, B. (2016). “Measuring and Reporting on Social Performance: From Numbers and Narratives to a Useful Reporting Framework for Social Enterprise.” Social and Environmental Accountability Journal 36 (2): 103–123]. This paper examines the potential for adoption of this Statement, through interviews with managers of a not-for-profit organisation, social enterprise, and private sector for-profit organisation. Current social reporting approaches are explored, together with opportunities and barriers to adoption of the proposed Statement. Findings highlight the complexity of applying a single social reporting framework across sectors (particularly for private sector for-profit organisations), as well as the reluctance towards comprehensive reporting until positive results are achieved for ‘survival’ stage third sector organisations. Journal: Social and Environmental Accountability Journal Pages: 118-136 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1307129 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1307129 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:118-136 Template-Type: ReDIF-Article 1.0 Author-Name: Paulina Arroyo Author-X-Name-First: Paulina Author-X-Name-Last: Arroyo Title: Sustainable Universities – A Study of Critical Success Factors for Participatory Approaches Journal: Social and Environmental Accountability Journal Pages: 148-149 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1345752 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1345752 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:148-149 Template-Type: ReDIF-Article 1.0 Author-Name: Pablo Gomez-Carrasco Author-X-Name-First: Pablo Author-X-Name-Last: Gomez-Carrasco Title: Strategies of Legitimacy Through Social Media: The Networked Strategy Journal: Social and Environmental Accountability Journal Pages: 151-152 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1345789 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1345789 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:151-152 Template-Type: ReDIF-Article 1.0 Author-Name: Mercedes Luque-Vílchez Author-X-Name-First: Mercedes Author-X-Name-Last: Luque-Vílchez Title: Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States Journal: Social and Environmental Accountability Journal Pages: 147-148 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1345795 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1345795 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:147-148 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea M. Romi Author-X-Name-First: Andrea M. Author-X-Name-Last: Romi Title: Differences in Auditor’s Materiality Assessments When Auditing Financial Statements and Sustainability Reports Journal: Social and Environmental Accountability Journal Pages: 149-150 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1345799 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1345799 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:149-150 Template-Type: ReDIF-Article 1.0 Author-Name: Clémence Stanley Author-X-Name-First: Clémence Author-X-Name-Last: Stanley Title: Strategic Cost Management and Performance: The Case of Environmental Costs Journal: Social and Environmental Accountability Journal Pages: 150-151 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1345812 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1345812 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:150-151 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: The MultiCapital Scorecard: Re-thinking Organizational Performance Journal: Social and Environmental Accountability Journal Pages: 144-146 Issue: 2 Volume: 37 Year: 2017 Month: 5 X-DOI: 10.1080/0969160X.2017.1345825 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1345825 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:2:p:144-146 Template-Type: ReDIF-Article 1.0 Author-Name: Belinda Luke Author-X-Name-First: Belinda Author-X-Name-Last: Luke Title: Measuring and Reporting on Social Performance: From Numbers and Narratives to a Useful Reporting Framework for Social Enterprises Abstract: This paper examines the need for a framework for social enterprises to measure and report on social performance. Reviewing social reporting practice, and concepts central to financial reporting, this paper presents a framework for social performance reporting in the context of social enterprises. A Statement of Social Performance and is developed, through consideration of social reporting approaches, influences, and issues in third sector and private sector organisations. This Statement is applied in the context of an employment and training social enterprise, demonstrating its application in practice. Journal: Social and Environmental Accountability Journal Pages: 103-123 Issue: 2 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/0969160X.2015.1103298 File-URL: http://hdl.handle.net/10.1080/0969160X.2015.1103298 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:2:p:103-123 Template-Type: ReDIF-Article 1.0 Author-Name: Hank C. Alewine Author-X-Name-First: Hank C. Author-X-Name-Last: Alewine Author-Name: Dan N. Stone Author-X-Name-First: Dan N. Author-X-Name-Last: Stone Title: The Joint Influence of Evaluation Mode and Benchmark Signal on Environmental Accounting-Relevant Decisions Abstract: The assessment of environmental alternatives occurs in one of two evaluation modes: joint (JE) or separate (SE) evaluation. This study explores the combined influence of evaluation mode and the attractiveness of environmental alternatives on decisions based on non-financial environmental accounting information. General Evaluability Theory [GET; Hsee, C. K., and J. A. Zhang. 2010. “General Evaluability Theory.” Perspectives on Psychological Science 5: 343–355] predicts greater decision dependence on benchmark performance signals received in SE than JE mode. However, GET is silent on the influence of the alternatives’ attractiveness on evaluations, e.g. when available environmental alternatives all perform either superior or inferior to a benchmark case. To address this condition, we propose supplementing GET with the ‘negativity bias’, which predicts that negative signals (e.g. worse than benchmark values) receive more decision weight compared to positive signals (e.g. better than benchmark values) [Rozin, P., and E. B. Royzman. 2001. “Negativity Bias, Negativity Dominance, and Contagion.” Personality and Social Psychology Review 5 (4): 296–320]. Accordingly, this study's experiment (n = 77) manipulated evaluation mode (between-participants; JE/SE) and the alternatives’ performances relative to a benchmark (within-participants; available alternatives all better, or worse, than benchmark). Participants made investment allocations (as a proxy for performance ratings) to available factories based on factory environmental accounting performance. Participants invested less (more) in factories when factory performance was inferior (superior) to benchmarks. However, consistent with a combined GET and negativity bias prediction, this difference was more (less) pronounced in SE (JE) mode. Overall, results suggest that joining GET with a negativity bias accurately captures the joint influences of evaluation mode and benchmark signals on decisions based upon environmental accounting information. Further, decision-makers seem to adopt an asymmetric decision heuristic in evaluating environmental accounting information. Specifically, they avoid increasing decision weight on bad environmental performance information in JE compared to SE mode, but decision weights are indifferent across evaluation mode for good environmental performance information. Journal: Social and Environmental Accountability Journal Pages: 124-152 Issue: 2 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/0969160X.2016.1149343 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1149343 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:2:p:124-152 Template-Type: ReDIF-Article 1.0 Author-Name: Elisa Breuer Vasco Author-X-Name-First: Elisa Author-X-Name-Last: Breuer Vasco Title: Rhetoric and Argument in Social and Environmental Reporting: The Dirty Laundry Case Journal: Social and Environmental Accountability Journal Pages: 163-164 Issue: 2 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/0969160X.2016.1197620 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1197620 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:2:p:163-164 Template-Type: ReDIF-Article 1.0 Author-Name: Evangeline O. Elijido-Ten Author-X-Name-First: Evangeline O. Author-X-Name-Last: Elijido-Ten Title: (Re)presenting ‘Sustainable Organizations’ Journal: Social and Environmental Accountability Journal Pages: 162-163 Issue: 2 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/0969160X.2016.1197621 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1197621 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:2:p:162-163 Template-Type: ReDIF-Article 1.0 Author-Name: Gunnar Rimmel Author-X-Name-First: Gunnar Author-X-Name-Last: Rimmel Title: Developing a Reporting and Evaluation Framework for Biodiversity Journal: Social and Environmental Accountability Journal Pages: 164-164 Issue: 2 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/0969160X.2016.1197622 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1197622 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:2:p:164-164 Template-Type: ReDIF-Article 1.0 Author-Name: Moritz von Schwedler Author-X-Name-First: Moritz Author-X-Name-Last: von Schwedler Title: Accounting and Sustainable Development: An Exploration Journal: Social and Environmental Accountability Journal Pages: 165-165 Issue: 2 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/0969160X.2016.1197623 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1197623 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:2:p:165-165 Template-Type: ReDIF-Article 1.0 Author-Name: Petros Vourvachis Author-X-Name-First: Petros Author-X-Name-Last: Vourvachis Title: Tools of Legitimacy: The Case of the Petrobras Corporate Blog Journal: Social and Environmental Accountability Journal Pages: 165-166 Issue: 2 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/0969160X.2016.1197624 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1197624 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:2:p:165-166 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Reading for Displeasure: Why Bother with Social Accounting at All? Abstract: This short paper comprises a review of six disparate texts: none of which is specifically about accounting or social accounting. There are three principal motivations for doing this. First, the essay celebrates the delight in reading widely and variously and how such reading can constantly challenge – and refresh – our understandings of ourselves as social accounting academics. Second, the paper sets out to explore whether a coherent narrative might be woven from such a range of disparate texts. In doing so, I find I am forced to reflect upon the limits and depths of my assumptions and implicit understandings. Finally, the essay is written – to a degree at least - with new scholars in mind. One of the hardest tasks for such neophytes is systematically engaging with literature and learning to read widely and critically. This paper suggests that it probably matters less what you read than how you read … and the self-reflection and auto-critique that the reading encourages. Journal: Social and Environmental Accountability Journal Pages: 153-161 Issue: 2 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/0969160X.2016.1197625 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1197625 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:2:p:153-161 Template-Type: ReDIF-Article 1.0 Author-Name: Pål Vik Author-X-Name-First: Pål Author-X-Name-Last: Vik Title: What’s So Social About Social Return on Investment? A Critique of Quantitative Social Accounting Approaches Drawing on Experiences of International Microfinance Abstract: Quantitative approaches figure prominently in social accounting and auditing. This is because of the preference among many investors for simple and ostensibly robust and comparative metrics. Social return on investment (SROI), which produces a monetised value for social impact generated per unit of currency invested, has emerged as one of the dominant tools to generate such metrics. This article discusses the merits of this increasing orientation towards quantitative metrics in social accounting using SROI as an exemplar and drawing on an extensive review of social impact evaluations in microfinance. The microfinance sector represents an interesting and relevant case for social accounting because it has been strongly orientated towards quantitative and experimental methods to evaluate its non-financial performance. The article concludes that, despite using sophisticated methods, the microfinance sector struggles to credibly determine its impact on customers. Self- and microfinance institution selection biases cast doubts on the merits of using national benchmark indicators or control groups. Consequently, it is argued that SROI is better viewed as a means of claiming symbolic legitimacy (as per [Luke, Belinda, Jo Barraket, and Robyn Eversole. 2013. “Measurement as Legitimacy Versus Legitimacy of Measures: Performance Evaluation of Social Enterprise.” Qualitative Research in Accounting & Management 10 (3/4): 234–258. doi:10.1108/QRAM-08-2012-0034]) than as a robust method for evidencing social impact or a tool for managers and investors. Journal: Social and Environmental Accountability Journal Pages: 6-17 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2016.1263967 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1263967 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:6-17 Template-Type: ReDIF-Article 1.0 Author-Name: Osamuyimen Egbon Author-X-Name-First: Osamuyimen Author-X-Name-Last: Egbon Title: After Greenwashing: Symbolic Corporate Environmentalism and Society Journal: Social and Environmental Accountability Journal Pages: 73-74 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2016.1273450 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1273450 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:73-74 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Heikkinen Author-X-Name-First: Anna Author-X-Name-Last: Heikkinen Title: Managing Biodiversity Through Stakeholder Involvement: Why, Who and for What Initiatives? Journal: Social and Environmental Accountability Journal Pages: 77-78 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2016.1273451 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1273451 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:77-78 Template-Type: ReDIF-Article 1.0 Author-Name: Ericka Costa Author-X-Name-First: Ericka Author-X-Name-Last: Costa Title: Being business-like While Pursuing a Social Mission: Acknowledging the Inherent Tensions in US Non-profit Organizing Journal: Social and Environmental Accountability Journal Pages: 76-77 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2016.1273452 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1273452 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:76-77 Template-Type: ReDIF-Article 1.0 Author-Name: Adriana Rossi Author-X-Name-First: Adriana Author-X-Name-Last: Rossi Title: The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports Journal: Social and Environmental Accountability Journal Pages: 79-80 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2016.1273453 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1273453 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:79-80 Template-Type: ReDIF-Article 1.0 Author-Name: Diane-Laure Arjaliès Author-X-Name-First: Diane-Laure Author-X-Name-Last: Arjaliès Title: The Political Dynamics of Sustainable Coffee: Contested Value Regimes and the Transformation of Sustainability Journal: Social and Environmental Accountability Journal Pages: 75-76 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2016.1273454 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1273454 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:75-76 Template-Type: ReDIF-Article 1.0 Author-Name: Marc Journeault Author-X-Name-First: Marc Author-X-Name-Last: Journeault Title: The Sustainability Balanced Scorecard: A Systematic Review of Architectures Journal: Social and Environmental Accountability Journal Pages: 78-79 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2016.1273455 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1273455 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:78-79 Template-Type: ReDIF-Article 1.0 Author-Name: Jesse Dillard Author-X-Name-First: Jesse Author-X-Name-Last: Dillard Author-Name: Madeleine Pullman Author-X-Name-First: Madeleine Author-X-Name-Last: Pullman Title: Cattle, Land, People, and Accountability Systems: The Makings of a Values-based Organisation Abstract: An in-depth case study of a natural beef cooperative describes a management information and accountability system (MIAS) that emerged from, and facilitates the nurturing of, a values-based organisation’s core values. Sustaining the family ranching culture and community represents the core value upon which the values-based agricultural coop is founded. Responsible people, land and animal management are central elements in sustainable ranching operations. The MIAS is designed to support the social and environmental objectives as well as to maintain the economic viability of the ranchers that make up this social enterprise. The MIAS is the key to linking organisational core values, both intrinsic and extrinsic, through its products, to its customers. Unique product attributes are acquired through the application of appropriate production process, maintained throughout the supply chain, and their presence certified to the end customer. The MIAS is designed to motivate and reward achieving these values-based characteristics and processes. The case study provides a unique example of a MIAS that is grounded in, and constructed to specifically address, the core values-based objective and, in doing so, to facilitate economic sustainability. Journal: Social and Environmental Accountability Journal Pages: 33-58 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2017.1284600 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1284600 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:33-58 Template-Type: ReDIF-Article 1.0 Author-Name: May Aung Author-X-Name-First: May Author-X-Name-Last: Aung Author-Name: Sina Bahramirad Author-X-Name-First: Sina Author-X-Name-Last: Bahramirad Author-Name: Ruben Burga Author-X-Name-First: Ruben Author-X-Name-Last: Burga Author-Name: Mychal-Ann Hayhoe Author-X-Name-First: Mychal-Ann Author-X-Name-Last: Hayhoe Author-Name: Shuyue Huang Author-X-Name-First: Shuyue Author-X-Name-Last: Huang Author-Name: Joshua LeBlanc Author-X-Name-First: Joshua Author-X-Name-Last: LeBlanc Title: Sense-making Accountability: Netnographic Study of an Online Public Perspective Abstract: Accountability has been proposed and interpreted in multiple ways by scholars. However, the understanding of accountability from a public perspective, especially in the form of an enterprise offering public services, is not well understood. This study tries to shed light on accountability through a political crisis: the cancellation of power plants by the ruling political party in Ontario, Canada just prior to a provincial election. This study aims to extend our understanding of the multidimensional nature of accountability by gathering insights from the online public community. A netnographic approach was conducted on five social media sites. Six articles from these sites disseminating the crisis were selected and a total of 1313 associated comments were subjected to content analysis. We found the facets of accountability as perceived by the public somewhat differently from the perceptions of organisations. Multidimensional facets of sense-making accountability are identified, including the assigned meanings from the public (holders), the role of stakeholders (holders and holdees), the nature of public responses (emotional and reasoned responses) to a crisis and possible consequences (recommended actions) as suggested from the public. The recommended actions will ultimately help with the process of fostering accountability, and encouraging a new cycle of accountability development. Journal: Social and Environmental Accountability Journal Pages: 18-32 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2017.1284601 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1284601 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:18-32 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Kay Author-X-Name-First: Alan Author-X-Name-Last: Kay Author-Name: Lisa McMullan Author-X-Name-First: Lisa Author-X-Name-Last: McMullan Title: Contemporary Challenges Facing Social Enterprises and Community Organisations Seeking to Understand Their Social Value Abstract: Both authors of this article have been involved with the Social Audit Network since it was incorporated in 2003. They have actively practised social accounting and audit (SAA) with a wide range of organisations across the UK and internationally. Much of the authors’ work has been in helping organisations apply social accounting and audit. This article will consider the wider issues of understanding social value involving reflections on the experience gained over the years and will then tackle some of the of the emerging challenges. In conclusion, the authors look to the future and the common understanding of the social and community value generated by social enterprises and community organisations. Journal: Social and Environmental Accountability Journal Pages: 59-65 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2017.1284602 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1284602 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:59-65 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Title: Moving on from Scaling Up: Further Progress in Developing Social Impact Measurement in the Third Sector Abstract: In 2011, we published an article in SEAJ [Gibbon, J., and C. Dey. 2011. “Developments in Social Impact Measurement in the Third Sector: Scaling Up or Dumbing Down?” Social and Environmental Accountability Journal 31 (1): 63–72] that explored various issues surrounding the measurement of social impact in Third Sector Organisations. In the little over five years since it was published, we have been surprised to discover that our article has emerged as one of SEAJ’s most cited (and downloaded) publications. This prompted us to take a closer look at where our paper was being cited and obtain further insight as to why and how the paper has been used across a variety of fields, within both theoretical and empirical studies, by both academics and practitioners. Relevant to both researchers and practitioners, our review provides a useful snapshot that brings together a broad literature to explore how and where social impact measurement for social enterprise and values-based organisations is developing. Journal: Social and Environmental Accountability Journal Pages: 66-72 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2017.1285712 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1285712 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:66-72 Template-Type: ReDIF-Article 1.0 Author-Name: Hannele Mäkelä Author-X-Name-First: Hannele Author-X-Name-Last: Mäkelä Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Author-Name: Ericka Costa Author-X-Name-First: Ericka Author-X-Name-Last: Costa Title: Social Enterprise, Accountability and Social Accounting Journal: Social and Environmental Accountability Journal Pages: 1-5 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/0969160X.2017.1287583 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1287583 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:37:y:2017:i:1:p:1-5 Template-Type: ReDIF-Article 1.0 Author-Name: Sarah Boyar Author-X-Name-First: Sarah Author-X-Name-Last: Boyar Title: Enhancing Stakeholder Interaction Through Environmental Risk Accounts Journal: Social and Environmental Accountability Journal Pages: 204-205 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1235397 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1235397 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:204-205 Template-Type: ReDIF-Article 1.0 Author-Name: Abby Hilson Author-X-Name-First: Abby Author-X-Name-Last: Hilson Title: Sustainable Development and Industry Self-regulation: Developments in the Global Mining Sector Journal: Social and Environmental Accountability Journal Pages: 205-206 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1235398 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1235398 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:205-206 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Scobie Author-X-Name-First: Matthew Author-X-Name-Last: Scobie Title: Royal Dutch Shell in Nigeria: Where do Responsibilities End? Journal: Social and Environmental Accountability Journal Pages: 206-207 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1235399 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1235399 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:206-207 Template-Type: ReDIF-Article 1.0 Author-Name: Juergen H. Seufert Author-X-Name-First: Juergen H. Author-X-Name-Last: Seufert Title: ‘What if Technology Worked in Harmony with Nature?’ Imagining Climate Change Through Prius Advertisements Journal: Social and Environmental Accountability Journal Pages: 203-204 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1235400 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1235400 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:203-204 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: The utopia of rules. On technology, stupidity, and the secret joys of bureaucracy Journal: Social and Environmental Accountability Journal Pages: 209-210 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1235401 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1235401 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:209-210 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: Editorial Journal: Social and Environmental Accountability Journal Pages: 167-169 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1239341 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1239341 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:167-169 Template-Type: ReDIF-Article 1.0 Author-Name: Kirsty Munro Author-X-Name-First: Kirsty Author-X-Name-Last: Munro Title: The Co-Construction of NGO Accountability. Aligning Imposed and Felt Accountability in NGO-Funder Accountability Relationships Journal: Social and Environmental Accountability Journal Pages: 207-208 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1245941 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1245941 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:207-208 Template-Type: ReDIF-Article 1.0 Author-Name: Ken Weir Author-X-Name-First: Ken Author-X-Name-Last: Weir Title: Crisis Narratives and the Abandonment of CSR during the Financial Crisis: Notes from Systems Integrated Abstract: Studies of environmental accounting systems within organisations have highlighted significant benefits to the commercial organisation arising upon adoption, insisting that economic and commercial benefits, whilst sometimes being unexpected, are an important driver in adopting such systems. But studies rarely elucidate instances where these apparent benefits are lost. This paper presents the case of Systems Integrated (SI), and provides an analysis of SI’s environmental accounting and reporting systems during the financial crisis in order to elaborate one such case of the abandonment of environmental accounting systems. The case demonstrates that the dogged pursuit of an organisational value creation strategy led to environmental accounting practices being perceived as both a means of reporting social and environmental performance and as a source of potential value creation. However, by the financial crisis, a purely value creation rationale pervaded leading to the eventual abandonment of SI’s environmental accounting system. Journal: Social and Environmental Accountability Journal Pages: 188-202 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1246375 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1246375 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:188-202 Template-Type: ReDIF-Article 1.0 Author-Name: Homaira Semeen Author-X-Name-First: Homaira Author-X-Name-Last: Semeen Author-Name: M. Azizul Islam Author-X-Name-First: M. Azizul Author-X-Name-Last: Islam Author-Name: Annette Quayle Author-X-Name-First: Annette Author-X-Name-Last: Quayle Title: The Accounting and Accountability Practices of Fairtrade International (FLO) Abstract: This study examines the accounting and accountability practices of Fairtrade International (FLO), one of the largest Fair Trade umbrella organisations. Our aim is to explore whether new forms of accounting and related disclosures emerge in the reporting practices of FLO and how these reflect their self-declared social mission towards the emancipation and sustainability of producers. Using thematic analysis and reflecting on Bourdieu’s theory of symbolic power, we analyse FLO’s reporting practices from 2006 to 2013. Our findings reveal that FLO mobilises the taken-for-granted images and symbols of ‘fairness’ in the Fair Trade system by using descriptive statistics of Fairtrade premium distributions and pictures of producers, but keeps silent to current concerns surrounding the limitations of Fair Trade. Such findings extend important insights into how new forms of accounting and related disclosure are used to legitimise the practice of Fair Trade. Journal: Social and Environmental Accountability Journal Pages: 170-187 Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1246376 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1246376 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:170-187 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Editorial Board Journal: Social and Environmental Accountability Journal Pages: ebi-ebi Issue: 3 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/0969160X.2016.1249642 File-URL: http://hdl.handle.net/10.1080/0969160X.2016.1249642 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:36:y:2016:i:3:p:ebi-ebi Template-Type: ReDIF-Article 1.0 Author-Name: Elizabeth Stanny Author-X-Name-First: Elizabeth Author-X-Name-Last: Stanny Title: Reliability and Comparability of GHG Disclosures to the CDP by US Electric Utilities Abstract: This exploratory study analyses voluntary disclosures of greenhouse gas (GHG) emissions to the Carbon Disclosure Project (CDP) by the largest emitters in the US utilities sector. We compare the amounts that firms voluntarily disclose to the CDP to mandatory amounts that should be less than them and find that the opposite is true for some firms. Examining the comparability of the CDP amounts, we find that firms calculate them using different reporting boundaries and accounting methodologies. We analyse how the choice of boundary affects emissions and find that it results in differences in emissions amounts. We also find that most firms do not have their reported amounts verified by third parties. Our analysis indicates that the amounts that some of the largest emitters disclose to the CDP are unreliable and incomparable. Our results suggest caution in relying on voluntary GHG emissions disclosures. Journal: Social and Environmental Accountability Journal Pages: 111-130 Issue: 2 Volume: 38 Year: 2018 Month: 5 X-DOI: 10.1080/0969160X.2018.1456949 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1456949 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:111-130 Template-Type: ReDIF-Article 1.0 Author-Name: Hui Situ Author-X-Name-First: Hui Author-X-Name-Last: Situ Author-Name: Carol Tilt Author-X-Name-First: Carol Author-X-Name-Last: Tilt Title: Mandatory? Voluntary? A Discussion of Corporate Environmental Disclosure Requirements in China Abstract: In the face of an increasing Environmental crisis, the Chinese government has released a series of guidelines and regulations related to corporate environmental disclosure in recent years. However, the distinction between mandatory and voluntary disclosure, when considering China, is still problematic and a clear understanding of what is required by law and what is purely voluntary does not appear to exist in many studies of the region. As most researchers apply a simplistic classification, this leads to confusion and contradictions between studies. This paper outlines the complexities of the regulatory system in China and attempts to provide direction on how the term voluntary disclosure should be used when studying corporate environmental reporting in China. Journal: Social and Environmental Accountability Journal Pages: 131-144 Issue: 2 Volume: 38 Year: 2018 Month: 5 X-DOI: 10.1080/0969160X.2018.1469423 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1469423 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:131-144 Template-Type: ReDIF-Article 1.0 Author-Name: Carol A. Tilt Author-X-Name-First: Carol A. Author-X-Name-Last: Tilt Title: Making Social and Environmental Accounting Research Relevant in Developing Countries: A Matter of Context? Journal: Social and Environmental Accountability Journal Pages: 145-150 Issue: 2 Volume: 38 Year: 2018 Month: 5 X-DOI: 10.1080/0969160X.2018.1489296 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1489296 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:145-150 Template-Type: ReDIF-Article 1.0 Author-Name: Hendrik Vollmer Author-X-Name-First: Hendrik Author-X-Name-Last: Vollmer Title: Dark Ecology: for a Logic of Future Coexistence Journal: Social and Environmental Accountability Journal Pages: 154-156 Issue: 2 Volume: 38 Year: 2018 Month: 5 X-DOI: 10.1080/0969160X.2018.1490062 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1490062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:154-156 Template-Type: ReDIF-Article 1.0 Author-Name: Marion Brivot Author-X-Name-First: Marion Author-X-Name-Last: Brivot Author-Name: Céline Baud Author-X-Name-First: Céline Author-X-Name-Last: Baud Title: The Social Function of Accounts, Reforming Accounting to Serve Mankind Journal: Social and Environmental Accountability Journal Pages: 151-154 Issue: 2 Volume: 38 Year: 2018 Month: 5 X-DOI: 10.1080/0969160X.2018.1490064 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1490064 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:151-154 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Title: Contemporary Issues in Social Accounting Journal: Social and Environmental Accountability Journal Pages: 157-158 Issue: 2 Volume: 38 Year: 2018 Month: 5 X-DOI: 10.1080/0969160X.2018.1490078 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1490078 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:157-158 Template-Type: ReDIF-Article 1.0 Author-Name: Anees Farrukh Author-X-Name-First: Anees Author-X-Name-Last: Farrukh Title: Seeking ‘Conversations for Accountability’: Mediating the Impact of Nongovernmental Organisation (NGO) Upward Accountability Processes Journal: Social and Environmental Accountability Journal Pages: 159-160 Issue: 2 Volume: 38 Year: 2018 Month: 5 X-DOI: 10.1080/0969160X.2018.1490080 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1490080 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:159-160 Template-Type: ReDIF-Article 1.0 Author-Name: Aljaohra Altuwaijri Author-X-Name-First: Aljaohra Author-X-Name-Last: Altuwaijri Title: Community Disclosures in a Developing Country: Insights from a Neo-Pluralist Perspective Journal: Social and Environmental Accountability Journal Pages: 160-162 Issue: 2 Volume: 38 Year: 2018 Month: 5 X-DOI: 10.1080/0969160X.2018.1490081 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1490081 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:2:p:160-162 Template-Type: ReDIF-Article 1.0 Author-Name: Stefan Schaltegger Author-X-Name-First: Stefan Author-X-Name-Last: Schaltegger Title: Linking Environmental Management Accounting: A Reflection on (Missing) Links to Sustainability and Planetary Boundaries Abstract: Environmental management accounting (EMA) is an innovative management accounting approach that covers a large range of tools with the purpose to support different actors in environmentally beneficial decision-making in companies. While the existing literature has been systematised and many EMA tools and case study applications have been discussed in depth, the links to sustainability are mostly rather assumed than explicitly discussed. This article addresses links and missing links between EMA and ecological aspects of sustainability. As its name reveals, EMA focuses on issues of the natural environment. It would thus be inappropriate to harshly criticise missing explicit links to social issues and other non-environmental aspects of sustainability (e.g. as proposed by the UN sustainable development goals). The question, however, remains whether and how exactly EMA links or could be linked to global ecological issues of sustainability. This paper therefore examines EMA links to global environmental issues based on the concept of planetary boundaries as it covers key ecological issues of global sustainability. Journal: Social and Environmental Accountability Journal Pages: 19-29 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2017.1395351 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1395351 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:19-29 Template-Type: ReDIF-Article 1.0 Author-Name: Cornelia Beck Author-X-Name-First: Cornelia Author-X-Name-Last: Beck Author-Name: Lee Moerman Author-X-Name-First: Lee Author-X-Name-Last: Moerman Author-Name: Richard Slack Author-X-Name-First: Richard Author-X-Name-Last: Slack Author-Name: Sandra van der Laan Author-X-Name-First: Sandra Author-X-Name-Last: van der Laan Title: Continental Drift – Vale Professor David Campbell, 1963–2017 Journal: Social and Environmental Accountability Journal Pages: 108-110 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2017.1395352 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1395352 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:108-110 Template-Type: ReDIF-Article 1.0 Author-Name: Leanne Johnstone Author-X-Name-First: Leanne Author-X-Name-Last: Johnstone Title: Theorising and Modelling Social Control in Environmental Management Accounting Research Abstract: This systematic review of empirical environmental management accounting literature contributes by asking how social controls – as components of environmental management control systems (EMCS) – have been presented, developing understandings of informal elements of control as vital for extending the field and ultimately the sustainability plight. By using Luft and Shields’ (Luft, J., and M. D. Shields. 2003. ‘Mapping management accounting: graphics and guidelines for theory-consistent empirical research.’ Accounting, Organizations and Society 28 (2): 169–249) framework for theory-consistent empirical research as an analytical mapping tool, it establishes the thematic properties of social control as: (1) knowledge about environmental issues; (2) commitment to environmental issues; (3) communication via interaction, dialogue and transparency of environmental issues; and (4) a corporate culture that fosters education, training and awareness of environmental issues; determined under the condition of available resources. Taken together, these properties are considered instrumental for systemic EMCS packages, allowing the development of future studies by defining and refining the theoretical properties of social control, contributing to the environmental management accounting and control literature. Moreover, the properties are also considered useful for managers to positively affect sustainability performance. Nevertheless, it remains unclear whether social control should be treated as part of the EMCS or external to it. Journal: Social and Environmental Accountability Journal Pages: 30-48 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2017.1422778 File-URL: http://hdl.handle.net/10.1080/0969160X.2017.1422778 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:30-48 Template-Type: ReDIF-Article 1.0 Author-Name: Nathalie Crutzen Author-X-Name-First: Nathalie Author-X-Name-Last: Crutzen Author-Name: Djida Bounazef Author-X-Name-First: Djida Author-X-Name-Last: Bounazef Author-Name: Wei Qian Author-X-Name-First: Wei Author-X-Name-Last: Qian Title: Developing Sustainability Mobility Controls: The Case of Four Belgian Local Governments Abstract: Purpose: This paper explores the links between management controls, strategy, and sustainability in the context of the public sector. Institutional theory is used as a theoretical lens to explore how institutional influences enable or constrain the development of management controls in Belgian local governments, particularly those pertaining to sustainability mobility strategies.Research method: An exploratory case study method was used for the purposes of this study. Further, the package of mobility controls developed by Belgian local governments is explored with reference to the model proposed by Malmi and Brown (2008). The case study utilised semi-structured interviews with mobility managers in four Belgian local governments. To strengthen the analysis, secondary data from these local governments, including reports on mobility, strategy, urban development and infrastructure, were collected and analysed.Findings: The four Belgian local governments plan, implement, and control their sustainability mobility strategies differently, depending on their specific practices and routines, and the interactions between relevant actors. Even if sustainability is a strategic component of their urban development, the understanding of the link between sustainability, management controls, and mobility strategy differs according to local government challenges. Institutional influences are both enabling and constraining the development of management controls in support of sustainability mobility strategies in local governments. More specifically, political support and regulations enable control planning. However, limits in the support of mobility actors, and weak decision power for mobility managers, constrain the monitoring and updating of control indicators.Contribution/implications: This paper contributes to the literature by exploring both institutional enablers and constraints on the development of management controls for sustainability in the public-sector context. More specifically, it explores how practices, routines, and interactions can enable or constrain the potential contribution of management controls to sustainability transitions of local governments. Journal: Social and Environmental Accountability Journal Pages: 49-74 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2018.1424644 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1424644 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:49-74 Template-Type: ReDIF-Article 1.0 Author-Name: Max Baker Author-X-Name-First: Max Author-X-Name-Last: Baker Title: ‘Speaking Truth to Power’: Analysing Shadow Reporting as a Form of Shadow Accounting Journal: Social and Environmental Accountability Journal Pages: 105-106 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2018.1427247 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1427247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:105-106 Template-Type: ReDIF-Article 1.0 Author-Name: Sendirella George Author-X-Name-First: Sendirella Author-X-Name-Last: George Title: Accounting and Social Movements: An Exploration of Critical Accounting Praxis Journal: Social and Environmental Accountability Journal Pages: 104-105 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2018.1427248 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1427248 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:104-105 Template-Type: ReDIF-Article 1.0 Author-Name: Pablo Rodríguez-Gutiérrez Author-X-Name-First: Pablo Author-X-Name-Last: Rodríguez-Gutiérrez Title: Exploring the Implications of Integrated Reporting for Social Investment (Disclosures) Journal: Social and Environmental Accountability Journal Pages: 106-107 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2018.1427250 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1427250 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:106-107 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Sorola Author-X-Name-First: Matthew Author-X-Name-Last: Sorola Title: The econocracy: the perils of leaving economics to the experts Journal: Social and Environmental Accountability Journal Pages: 98-103 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2018.1427251 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1427251 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:98-103 Template-Type: ReDIF-Article 1.0 Author-Name: Dale Tweedie Author-X-Name-First: Dale Author-X-Name-Last: Tweedie Title: Principles vs. Practice: A Review of Chief Value Officer: Accountants Can Save the Planet Journal: Social and Environmental Accountability Journal Pages: 97-98 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2018.1427252 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1427252 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:97-98 Template-Type: ReDIF-Article 1.0 Author-Name: Delphine Gibassier Author-X-Name-First: Delphine Author-X-Name-Last: Gibassier Author-Name: Simon Alcouffe Author-X-Name-First: Simon Author-X-Name-Last: Alcouffe Title: Environmental Management Accounting: The Missing Link to Sustainability? Abstract: In this editorial, we review how environmental management accounting (EMA) and controls (EMCS) are linked with sustainability. We present six avenues for research to investigate further how EMA and EMCS can contribute to the missing link to sustainability. Finally, we present the four contributions to this special issue. Journal: Social and Environmental Accountability Journal Pages: 1-18 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2018.1437057 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1437057 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:1-18 Template-Type: ReDIF-Article 1.0 Author-Name: C. Richard Baker Author-X-Name-First: C. Richard Author-X-Name-Last: Baker Author-Name: Bruno Cohanier Author-X-Name-First: Bruno Author-X-Name-Last: Cohanier Author-Name: Delphine Gibassier Author-X-Name-First: Delphine Author-X-Name-Last: Gibassier Title: Environmental Management Controls at Michelin – How Do They Link to Sustainability? Abstract: The purpose of this paper is to study the evolution of environmental management controls of the Michelin Company, and see how they achieve – or not, to bring Michelin closer to a contribution to sustainability. By putting Michelin's environmental management controls in perspective with the expectations of the literature in terms of building the ‘right’ package for environmental controlling, we discuss how the efforts of a large French company over the years contribute – or not, to bring its performance closer to a contribution to sustainability. Journal: Social and Environmental Accountability Journal Pages: 75-96 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/0969160X.2018.1438300 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1438300 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:1:p:75-96 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Author-Name: Matthew Scobie Author-X-Name-First: Matthew Author-X-Name-Last: Scobie Author-Name: Matthew Sorola Author-X-Name-First: Matthew Author-X-Name-Last: Sorola Author-Name: Helen Tregidga Author-X-Name-First: Helen Author-X-Name-Last: Tregidga Title: Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond Abstract: This issue aims to reflect on the current state of research in the broad field of social and environmental accounting/accountability (SEA) as well as consider its future. In this editorial we introduce the topic of the special issue, outline the contributions that make up its content and offer some thoughts on the future of SEA research. Some observations as to current and emerging trends in the field are first offered and reflected on before the contributions provided by each of the papers is presented. We conclude by offering some thoughts on the future of SEA research and ultimately call for more (engaged/ reflective/ critical/ radical) research in this field which is motivated by, and seeks to address, the catastrophic social, ecological and economic devastation that defines our current state. Journal: Social and Environmental Accountability Journal Pages: 1-23 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2020.1733631 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1733631 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:1-23 Template-Type: ReDIF-Article 1.0 Author-Name: Olayinka Moses Author-X-Name-First: Olayinka Author-X-Name-Last: Moses Author-Name: FJ Mohaimen Author-X-Name-First: FJ Author-X-Name-Last: Mohaimen Author-Name: Mofoluwaso Emmanuel Author-X-Name-First: Mofoluwaso Author-X-Name-Last: Emmanuel Title: A Meta-Review of SEAJ: The Past and Projections for 2020 and Beyond Abstract: Social and Environmental Accountability Journal (SEAJ) made notable progress as a specialist journal for disseminating social and environmental accounting research (SEAR) over the past 26 years. This study reviews SEAJ’s published papers to establish the journal’s achievements and to suggest possible areas to address heading into the future. We analyse the volume, methodology, impact (citation) of articles and jurisdictions represented in SEAJ. The findings show that original articles employing qualitative methods have the most representation in SEAJ. While there is a reasonable spread of published research focusing on the UK, the US and Australia, the results indicate a paucity of research emanating from developing countries. The projections herein are in line with the intent of SEAJ to advance the journal’s goals by 2020 and beyond. Consequently, we call on SEAJ contributors to consider research that accounts for the underrepresented jurisdictions and the extant SEAR gaps, as well as the emerging issues affecting social and environmental accounting (SEA). Journal: Social and Environmental Accountability Journal Pages: 24-41 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2020.1730213 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1730213 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:24-41 Template-Type: ReDIF-Article 1.0 Author-Name: Glenn Finau Author-X-Name-First: Glenn Author-X-Name-Last: Finau Title: Imagining the Future of Social and Environmental Accounting Research for Pacific Small Island Developing States Abstract: In this paper, I contribute to the conversation of imagining the future of Social and Environmental Accounting (SEA) research for Pacific Small Island Developing States (PSIDS). I focus on PSIDS as this region is arguably the most disadvantaged region given its low economic base, geographic isolation and environmental precarity. Initially, I conduct a literature review of accounting-related papers based on PSIDS and provide some suggestions for a research agenda of SEA for PSIDS. The literature review highlights that SEA research in the Pacific is an under-researched area and the few studies on SEA in the Pacific have largely been based on Fiji. For many countries in the Pacific, there is a vacuum of academic literature, however, there is a need to better understand the role of SEA in assisting these island nations address pertinent social and environmental issues, and no issue is as important as climate change. I make some inter-related suggestions for the future of SEA research for PSIDS. These suggestions emphasise the production of knowledge that draws on a diversity of perspectives from other disciplines and focuses on developing solutions based on the context of PSIDS and the lived realities of Pacific Island peoples. Journal: Social and Environmental Accountability Journal Pages: 42-52 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2020.1719171 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1719171 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:42-52 Template-Type: ReDIF-Article 1.0 Author-Name: Fabián Leonardo Quinche-Martín Author-X-Name-First: Fabián Leonardo Author-X-Name-Last: Quinche-Martín Author-Name: Andrés Cabrera-Narváez Author-X-Name-First: Andrés Author-X-Name-Last: Cabrera-Narváez Title: Exploring the Potential Links between Social and Environmental Accounting and Political Ecology Abstract: This paper explores the potential links between Political Ecology (PE) and Critical perspectives of Social and Environmental Accounting (Critical SEA). It is argued that both disciplines share similar theoretical views about the social and environmental crisis and the role of accounting in it. Also, it is claimed that both disciplines can feed one another with conceptual and/or instrumental tools. Specifically, critical SEA could conceptualise the use of socio-environmental conflicts to analyse the role of corporations in redefinition of those conflicts; while PE could make use of external accounting to fortify the arguments of social movements. In this paper, these links are shown in action by analysing a socio-environmental conflict. Journal: Social and Environmental Accountability Journal Pages: 53-74 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2020.1730214 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1730214 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:53-74 Template-Type: ReDIF-Article 1.0 Author-Name: Dale Tweedie Author-X-Name-First: Dale Author-X-Name-Last: Tweedie Title: A Limb, Not a Lens: Re-thinking Theory’s Role in Social and Environmental Accounting Research Abstract: This paper critiques the metaphor of theory as a ‘lens’ in social and environmental accounting (SEA) research, and proposes alternatives. The main purpose is to challenge images of SEA theories as essentially interchangeable perspectives that are more or less valid on their own terms and which provide incremental contributions to knowledge. Lens metaphors matter, therefore, insofar as they imply or cultivate this perspective. The paper begins by analysing more precisely what understandings of the function and role of SEA theory lens metaphors lead towards, and identifies conceptual and practical risks of these perspectives. The paper then proposes two alternatives: (i) A metaphor of theory as limb; and (ii) the related image – drawn from Hans-Georg Gadamer and Charles Taylor – of theories as part of ‘bodies’ of tradition rather than discrete units. The paper argues these twin images offer an embodied and engaged perspective on theory’s role that aligns more closely with SEA’s distinctive agenda to hold organisations accountable to civil society, and can also help maintain vibrant SEA communities. Where prior research advocates passion, agonism or less theory, this paper advocates more visceral and reflexive engagement with the theories and theoretical traditions our research applies. Journal: Social and Environmental Accountability Journal Pages: 75-92 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2020.1730212 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1730212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:75-92 Template-Type: ReDIF-Article 1.0 Author-Name: Kenneth A. Fox Author-X-Name-First: Kenneth A. Author-X-Name-Last: Fox Title: When CSR backfires: understanding stakeholders’ negative responses to corporate social responsibility Journal: Social and Environmental Accountability Journal Pages: 93-94 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2019.1711330 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1711330 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:93-94 Template-Type: ReDIF-Article 1.0 Author-Name: Madlen Sobkowiak Author-X-Name-First: Madlen Author-X-Name-Last: Sobkowiak Title: Unpacking the Narrative Decontestation of CSR: Aspiration for Change or Defense of the Status Quo? / Vicious and Virtuous Circles of Aspirational Talk: From Self-Persuasive to Agonistic CSR Rhetoric / Aspirational Talk in Strategy Texts: A Longitudinal Case Study of Strategic Episodes in Corporate Social Responsibility Communication Journal: Social and Environmental Accountability Journal Pages: 95-97 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2020.1711333 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1711333 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:95-97 Template-Type: ReDIF-Article 1.0 Author-Name: Joanna Kitchen Author-X-Name-First: Joanna Author-X-Name-Last: Kitchen Title: A stakeholder theory perspective on business models: value creation for sustainability Journal: Social and Environmental Accountability Journal Pages: 98-98 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2020.1711334 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1711334 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:98-98 Template-Type: ReDIF-Article 1.0 Author-Name: David Yates Author-X-Name-First: David Author-X-Name-Last: Yates Title: Critical Dialogical Accountability: From Accounting-based Accountability to Accountability-based Accounting Journal: Social and Environmental Accountability Journal Pages: 99-100 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/0969160X.2020.1711332 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1711332 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:99-100 Template-Type: ReDIF-Article 1.0 Author-Name: Sophie Hoozée Author-X-Name-First: Sophie Author-X-Name-Last: Hoozée Title: “The expressive role of performance measurement systems: A field study of a mental health development project.” Journal: Social and Environmental Accountability Journal Pages: 227-227 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1515154 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1515154 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:227-227 Template-Type: ReDIF-Article 1.0 Author-Name: Marion Ligonie Author-X-Name-First: Marion Author-X-Name-Last: Ligonie Title: “‘Mathematics maybe, but not money’: on balance sheets, numbers and nature in ecological accounting.” Journal: Social and Environmental Accountability Journal Pages: 229-230 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1515155 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1515155 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:229-230 Template-Type: ReDIF-Article 1.0 Author-Name: Stephanie Perkiss Author-X-Name-First: Stephanie Author-X-Name-Last: Perkiss Title: Postcapitalist Precarious Work and those in the ‘drivers’ Seat: Exploring the Motivations and Lived Experiences of Uber Drivers in Canada Journal: Social and Environmental Accountability Journal Pages: 228-229 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1515156 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1515156 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:228-229 Template-Type: ReDIF-Article 1.0 Author-Name: Jenni Puroila Author-X-Name-First: Jenni Author-X-Name-Last: Puroila Title: Is Sustainability Performance Comparable? A Study of GRI Reports of Mining Organizations Journal: Social and Environmental Accountability Journal Pages: 230-231 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1515157 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1515157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:230-231 Template-Type: ReDIF-Article 1.0 Author-Name: Eija Vinnari Author-X-Name-First: Eija Author-X-Name-Last: Vinnari Title: Re-politicizing social and environmental accounting through Rancière: On the value of dissensus Journal: Social and Environmental Accountability Journal Pages: 231-232 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1515158 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1515158 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:231-232 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Cuckston Author-X-Name-First: Thomas Author-X-Name-Last: Cuckston Title: Making Accounting for Biodiversity Research a Force for Conservation Journal: Social and Environmental Accountability Journal Pages: 218-226 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1516559 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1516559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:218-226 Template-Type: ReDIF-Article 1.0 Author-Name: Solange Garcia Author-X-Name-First: Solange Author-X-Name-Last: Garcia Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Title: Teaching Case. The Case of Assabi: Expanding the Learning on Sustainability Through an Experiential Qualitative Multi-Criteria Decision Making Activity Abstract: This teaching case study provides a learning context to explore the integration of sustainability concepts into business decision-making processes from multiple stakeholder perspectives. The case study consists of the simulation of a multi-criteria decision process in a fictitious story about stakeholders interested in the export of frozen fruit pulp from the Amazon forest in Brazil to a large supermarket chain in the UK. Within this case, we present: the key stakeholders and their interests; the alternatives for negotiation and; indicators related to financial performance and the economic, social and environmental impacts predicted by the implementation of each alternative. The learning activities are structured using an integration of Experiential Learning Theory (ELT) and learning in teams with a qualitative engagement with a Multi-Criteria Decision Aid (MCDA). Student groups experience the role of stakeholders by representing their values, knowledge, and preferences in an interactive process where they are progressively exposed to different levels of information about the decision and its consequences. The activity has the potential to offer a practical and complementary contribution in different learning environments to accounting and business decision-making for sustainability. Journal: Social and Environmental Accountability Journal Pages: 197-217 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1516560 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1516560 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:197-217 Template-Type: ReDIF-Article 1.0 Author-Name: Warren Maroun Author-X-Name-First: Warren Author-X-Name-Last: Maroun Title: Accounting for Strike Action: An Illustration of Organised Hypocrisy Abstract: This study examines how social disclosures by the world's three largest producers of platinum group metals (all located in South Africa) are used to address stakeholders’ divergent expectations after significant labour unrest at their mining operations during 2012. Organised hypocrisy is used as a theoretical framework to demonstrate how companies counter-couple a rational economic position on the strike action from a progressive stance on social reform. Talk and decision are used to suggest a potential for positive change while material revisions to business practice are deferred to safeguard financial interests. Contrary to earlier findings, this type of reporting strategy is used even when dealing with powerful constituents. This may be because organised hypocrisy is able to placate stakeholders who do not have direct access to an organisation's internal decision making. It is also possible that, when stakeholders are also engaged in a type of organised hypocrisy, they are unable to criticise organisations for maintaining multiple and competing facades. Consequently, organised hypocrisy can severely undermine the change potential of sustainability reporting. Journal: Social and Environmental Accountability Journal Pages: 167-196 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1527708 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1527708 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:167-196 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Author-Name: Helen Tregidga Author-X-Name-First: Helen Author-X-Name-Last: Tregidga Title: Editorial Journal: Social and Environmental Accountability Journal Pages: 163-166 Issue: 3 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/0969160X.2018.1527973 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1527973 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:38:y:2018:i:3:p:163-166 Template-Type: ReDIF-Article 1.0 Author-Name: Mercy Denedo Author-X-Name-First: Mercy Author-X-Name-Last: Denedo Title: Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies Journal: Social and Environmental Accountability Journal Pages: 72-73 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2018.1515153 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1515153 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:72-73 Template-Type: ReDIF-Article 1.0 Author-Name: John Dumay Author-X-Name-First: John Author-X-Name-Last: Dumay Title: Sustainability accounting and integrated reporting Journal: Social and Environmental Accountability Journal Pages: 70-71 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2018.1515160 File-URL: http://hdl.handle.net/10.1080/0969160X.2018.1515160 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:70-71 Template-Type: ReDIF-Article 1.0 Author-Name: Carla Antonini Author-X-Name-First: Carla Author-X-Name-Last: Antonini Title: Acknowledging complexity in food supply chains when assessing their performance and sustainability Journal: Social and Environmental Accountability Journal Pages: 73-74 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2019.1567032 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1567032 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:73-74 Template-Type: ReDIF-Article 1.0 Author-Name: Jolien Lievens Author-X-Name-First: Jolien Author-X-Name-Last: Lievens Title: Ideology and the micro-foundations of CSR: Why executives believe in the business case for CSR and how this affects their CSR engagements Journal: Social and Environmental Accountability Journal Pages: 75-75 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2019.1567033 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1567033 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:75-75 Template-Type: ReDIF-Article 1.0 Author-Name: Mercedes Luque-Vílchez Author-X-Name-First: Mercedes Author-X-Name-Last: Luque-Vílchez Title: The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements Journal: Social and Environmental Accountability Journal Pages: 76-77 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2019.1567034 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1567034 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:76-77 Template-Type: ReDIF-Article 1.0 Author-Name: Nicolas Garcia-Torea Author-X-Name-First: Nicolas Author-X-Name-Last: Garcia-Torea Title: Two Versions for the Same Story: Restatements and Assurance of Sustainability Reporting Journal: Social and Environmental Accountability Journal Pages: 77-79 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2019.1567036 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1567036 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:77-79 Template-Type: ReDIF-Article 1.0 Author-Name: Leanne Johnstone Author-X-Name-First: Leanne Author-X-Name-Last: Johnstone Title: Temporal Strategic Knowledge-sharing Nets as Instances of Sustainability Governance in Practice Abstract: This paper builds on the notion that sustainability governance is not only about relationships between public and private actors, but also the implementation of overarching sustainability goals with regard to operational practice. Thus, it regards accountability both in terms of relationships and performance outcomes. By introducing the case of a temporal strategic net in Sweden, it explores how multisector business actors and the state work together to improve understandings of the translation of national sustainability objectives into organisational outcomes. Here, the net provides an example of sustainability governance that rests on the interaction of accountability relationships between policy-makers and business practitioners, which has consequent intra-organisational and societal effects. It finds that such nets can be characterised as discursive spaces to share best practice, with the potential to improve operational knowledge and performance. However, clear goals from the outset are prerequisite to their success. Overall, the paper makes two contributions. First, it helps define sustainability governance for SEA research. This is deemed necessary given that sustainability governance in SEA research is arguably still in its beginnings. Second, it proposes the potential of strategic ‘knowledge-sharing’ nets both conceptually in research and operationally in practice as sustainability governance structures. Journal: Social and Environmental Accountability Journal Pages: 23-43 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2019.1568275 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1568275 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:23-43 Template-Type: ReDIF-Article 1.0 Author-Name: Helen Tregidga Author-X-Name-First: Helen Author-X-Name-Last: Tregidga Author-Name: Kate Kearins Author-X-Name-First: Kate Author-X-Name-Last: Kearins Author-Name: Eva Collins Author-X-Name-First: Eva Author-X-Name-Last: Collins Title: Towards Transparency? Analysing the Sustainability Governance Practices of Ethical Certification Abstract: Ethical certifications and their related labels are frequently seen as market solutions, but less often as sustainability governance regimes. Through an analytics of governmentality lens, we analyse two different ethical certification schemes operating within a single market. We question whether ethical certification and its related labelling can be relied upon to bring about ‘better’ transparency regarding the products offered from which various outcomes become possible – such as consumers making informed decisions, and various actors being able to hold companies to account. Consumer confusion, evident in our case study, calls into question ethical certification’s achievement of a reduction in informational asymmetries. Our findings also show how this confusion provided an opportunity for a non-government organisation and a government oversight body to ultimately call a company to account. Overall, we point to both the limits and potential of ethical certification as a wider sustainability governance regime by highlighting complexities associated with acts of both governing and being governed. Journal: Social and Environmental Accountability Journal Pages: 44-69 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2019.1568276 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1568276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:44-69 Template-Type: ReDIF-Article 1.0 Author-Name: Leonardo Rinaldi Author-X-Name-First: Leonardo Author-X-Name-Last: Rinaldi Title: Accounting for Sustainability Governance: The Enabling Role of Social and Environmental Accountability Research Abstract: The purpose of this paper is to critically examine the concerns inherent in governance for the achievement of sustainability. The paper provides insights into the challenges and tools as investigated by accounting researchers, identifies gaps in the literature, presents the contributions to this special issue and sketches an agenda for future research. Journal: Social and Environmental Accountability Journal Pages: 1-22 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/0969160X.2019.1578675 File-URL: http://hdl.handle.net/10.1080/0969160X.2019.1578675 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:39:y:2019:i:1:p:1-22 Template-Type: ReDIF-Article 1.0 Author-Name: Adrian Zicari Author-X-Name-First: Adrian Author-X-Name-Last: Zicari Author-Name: Luis Perera-Aldama Author-X-Name-First: Luis Author-X-Name-Last: Perera-Aldama Title: Building from Scratch: An Auto-ethnographic Approach for the Development of a Social Reporting Model Abstract: This paper presents an auto-ethnographic account of the development of a social reporting model in Latin America. This model, named ‘Value Footprint’ (VF), was created by Luis Perera Aldama while partner at the Chilean office of BigOne, a Big Four audit firm. The VF social reporting tool explains how companies create and distribute value, similarly to other Value Added Statements models. The VF has now been in use for over 15 years in more than 20 large companies in Colombia, Mexico, Chile, and Uruguay. Luis, one of the co-authors of this paper, narrates the inside story of how a social reporting model is actually created, by presenting a thick description that places this story in its cultural and historical context. This paper explores the use of Auto-ethnography, a relatively new research method in social sciences, which has rarely been used in Accounting. This unique approach helps the reader to reflect on the lessons gained from this experience and its implications for future developments in social accounting, particularly in emerging markets. Journal: Social and Environmental Accountability Journal Pages: 101-115 Issue: 2 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/0969160X.2020.1765825 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1765825 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:2:p:101-115 Template-Type: ReDIF-Article 1.0 Author-Name: Shu Feng Author-X-Name-First: Shu Author-X-Name-Last: Feng Author-Name: Lucia S. Gao Author-X-Name-First: Lucia S. Author-X-Name-Last: Gao Title: The Verbal Tone in Mandatory Environmental Disclosures: Evidence from Changes in Disclosures Following SEC Guidance Abstract: This study investigates whether the verbal tone of environmental disclosures in companies’ annual reports changed following SEC interpretive guidance released in 2010. The content analysis software DICTION is used to construct measures of verbal tone and size of the disclosures. For a sample of companies in both environmentally sensitive and non-sensitive industries, we find an increase in the degree of ‘realism’ and ‘certainty’ of the disclosures following the release of the SEC guidance. The results hold after controlling for environmental performance and firm specific characteristics. In addition, the size of environmental disclosures increased in the year preceding the release of the guidance, suggesting that companies may have anticipated an interpretive release from the SEC. Furthermore, there were no significant changes in the size and verbal tone of voluntary environmental disclosures over the same time period, suggesting that the changes in the annual reports filed with the SEC resulted primarily from companies’ responses to the interpretive guidance. These findings show that impressions management is less prevalent in mandated environmental disclosures. Journal: Social and Environmental Accountability Journal Pages: 116-139 Issue: 2 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/0969160X.2020.1719172 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1719172 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:2:p:116-139 Template-Type: ReDIF-Article 1.0 Author-Name: Artie W. Ng Author-X-Name-First: Artie W. Author-X-Name-Last: Ng Author-Name: Tiffany C. H. Leung Author-X-Name-First: Tiffany C. H. Author-X-Name-Last: Leung Title: Relevance of SEA to a Global Financial Centre Under One Country Two Systems: Engaging Stakeholders for Sustainability and Climate Change Abstract: As the world calls for actions in response to the adverse impacts on the natural environment associated with climate change, the international capital market increasingly recognises the pertinent investment risks imposed on assets around the globe demanding more pertinent disclosures. Hong Kong, a special administrative region and the global financial centre of the most populous nation and second largest economy of the world, has strategised to synchronise with the international financial community. Under one country two systems, it reinforces financial regulatory measures on ESG disclosures by listed companies with the ambition to become a hub of green finance. However, a recent survey reveals sluggishness of these companies in complying with the disclosure guidelines pertinent to social and environmental sustainability. Furthermore, engagement with their stakeholders appears to remain insufficient despite its significance to facilitating a social and environmental accounting (SEA) process. Meanwhile, the city’s recent social movement and turmoil generates grave concerns over its underlying social sustainability and even public health. This commentary suggests that a gap exists between: (a) the policy desire to position Hong Kong systemically as an international green finance hub that hinges upon harmonisation among local, international and governing stakeholders and (b) Hong Kong’s apparent un-sustainability status. This dilemma is yet to be harmonised owing to inability to reach consensus among intergenerational stakeholders recurrently diverged over ideologies. Such relevance and implications for the international SEAJ community are articulated. Journal: Social and Environmental Accountability Journal Pages: 140-148 Issue: 2 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/0969160X.2020.1776625 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1776625 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:2:p:140-148 Template-Type: ReDIF-Article 1.0 Author-Name: Kylie Kingston Author-X-Name-First: Kylie Author-X-Name-Last: Kingston Title: Toward Dialogic Accounting? Public Accountants’ Assistance to Works Councils − A Tool Between Hope and Illusion / When Democratic Principles Are Not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement / Bringing the Ugly Back: A Dialogic Exploration of Ethics in Leadership Through an Ethno-narrative re-Reading of the Enron Case Journal: Social and Environmental Accountability Journal Pages: 149-151 Issue: 2 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/0969160X.2020.1795455 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1795455 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:2:p:149-151 Template-Type: ReDIF-Article 1.0 Author-Name: Marek Reuter Author-X-Name-First: Marek Author-X-Name-Last: Reuter Title: Sustainability Struggles: Conflicting Cultures and Incompatible Logics Journal: Social and Environmental Accountability Journal Pages: 152-153 Issue: 2 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/0969160X.2020.1795454 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1795454 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:2:p:152-153 Template-Type: ReDIF-Article 1.0 Author-Name: Anees Farrukh Author-X-Name-First: Anees Author-X-Name-Last: Farrukh Title: Contested Compliance Regimes in Global Production Networks: Insights from the Bangladesh Garment Industry Journal: Social and Environmental Accountability Journal Pages: 153-154 Issue: 2 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/0969160X.2020.1795453 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1795453 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:2:p:153-154 Template-Type: ReDIF-Article 1.0 Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Author-Name: Helen Tregidga Author-X-Name-First: Helen Author-X-Name-Last: Tregidga Title: Editors Introduction to the Special Issue. I (we) won’t back down: Rob Gray’s Tribute Album Journal: Social and Environmental Accountability Journal Pages: 155-165 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1844961 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1844961 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:155-165 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea B. Coulson Author-X-Name-First: Andrea B. Author-X-Name-Last: Coulson Title: Rob Gray, Forever Inspiring The Greening of Accountancy Abstract: This paper highlights the seminal contribution of Rob Gray to the Greening of Accountancy on the criticality of capital maintenance and careful consideration of our resources. Today we are facing the extreme challenge of saving our planet and climate adaptation. Issues of intergenerational equity and resilience highlighted by Rob three decades ago remain today as paramount as they did in 1990 and his words remind us, we have far surpassed nature’s tolerance. Journal: Social and Environmental Accountability Journal Pages: 166-170 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1840408 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1840408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:166-170 Template-Type: ReDIF-Article 1.0 Author-Name: John Ferguson Author-X-Name-First: John Author-X-Name-Last: Ferguson Title: ‘We Don’t Need No Thought Control’ – Rob Gray’s Fight Against ‘Indoctrination’ in Accounting Education Abstract: I have written about Rob before – about his colossal influence on social and environmental accounting research and practice and his immense contribution to accounting academia more broadly. Not only did Rob establish the Centre for Social and Environmental Accounting Research (CSEAR) and Social and Environmental Accountability Journal (SEAJ), but he was instrumental in establishing the British Accounting and Finance Association (BAFA) and The British Accounting Review (BAR). For these reasons alone, there are probably thousands of accounting scholars across the world who have benefited enormously from Rob’s trailblazing achievements. In this contribution, I want to remember Rob for another significant aspect of his scholarship. More specifically, I want to remember Rob as an inspirational accounting educator – as someone who cared deeply about his students, his subject and his profession. Journal: Social and Environmental Accountability Journal Pages: 171-174 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1840410 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1840410 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:171-174 Template-Type: ReDIF-Article 1.0 Author-Name: Lee D. Parker Author-X-Name-First: Lee D. Author-X-Name-Last: Parker Title: Sailing the Big Blue Boat: Rob Gray and the Blue Meanies Abstract: This paper reflects on the late Professor Rob Gray’s significant and enduring contribution to the social and environmental accounting research literature and community. It does this through the medium of four selected papers that appeared in the journal Accounting, Auditing & Accountability Journal in which he published a paper in its inaugural issue and served for many years as an editorial advisory board member and guest editor. Through these lenses and the author’s long association with Rob, this paper presents insights into his scholarly philosophies and his messages to our discipline. Further, it offers selected insights into a founder of our literature as well as a hugely influential early leader of the social and environmental accounting movement. Journal: Social and Environmental Accountability Journal Pages: 175-180 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1837645 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837645 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:175-180 Template-Type: ReDIF-Article 1.0 Author-Name: Carol Tilt Author-X-Name-First: Carol Author-X-Name-Last: Tilt Title: Foundations, Evolution and Impact of Rob Gray’s Social Accounting Project: Lessons for Emerging Scholars Journal: Social and Environmental Accountability Journal Pages: 181-185 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1837642 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837642 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:181-185 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Title: ‘The World for Which we Account’: Systems Thinking in Rob Gray’s Works Abstract: One aspect of Rob Gray’s immense intellectual legacy that deserves particular attention is how he first connected accounting and ecology in a meaningful way, drawing on systems thinking. In celebrating his contribution, I sketch in this piece a few notes linking the founding The Greening of Accountancy. The Profession After Pearce (Gray, 1990) with two papers published in the turn of the century that revolve around the fundamental issues and his critique of triple bottom line reporting. Journal: Social and Environmental Accountability Journal Pages: 186-190 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1837641 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837641 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:186-190 Template-Type: ReDIF-Article 1.0 Author-Name: Carol A. Adams Author-X-Name-First: Carol A. Author-X-Name-Last: Adams Title: Sustainability Reporting and Value Creation Abstract: This paper revisits Rob Gray’s ([2006]. “Social, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation?” Accounting, Auditing & Accountability Journal 19 (6): 793–819.) critique of the state of sustainability reporting and its relationship with value creation. It critiques recent developments in the fields of sustainability reporting standard setting and current thinking on value creation in light of Rob’s analysis. Journal: Social and Environmental Accountability Journal Pages: 191-197 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1837643 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837643 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:191-197 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Looking Further, Speaking out Louder: Tribute to Rob Gray Journal: Social and Environmental Accountability Journal Pages: 198-204 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1840409 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1840409 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:198-204 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Title: From Gray to Green Accounting Abstract: It can be too easy to focus on the now and ignore the contribution of foundational texts that have shaped and to continue to shape our scholarship. This essay is a personal plea to revisit The Greening of Profession. Not in a backward facing homage to the passing of Rob, but to appreciate the scope and spirit of this work in order to infuse our work with a similar pioneering and problematising intent. This text played a critical role in the professional and academic legitimation of social and environmental accounting and in my opinion, captures the essential essence of Rob's impact on our field. Journal: Social and Environmental Accountability Journal Pages: 205-208 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1837640 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:205-208 Template-Type: ReDIF-Article 1.0 Author-Name: Tiffany C. H. Leung Author-X-Name-First: Tiffany C. H. Author-X-Name-Last: Leung Title: Tribute to My Academic Father – Professor Rob Gray Journal: Social and Environmental Accountability Journal Pages: 209-213 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1840412 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1840412 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:209-213 Template-Type: ReDIF-Article 1.0 Author-Name: Robin W. Roberts Author-X-Name-First: Robin W. Author-X-Name-Last: Roberts Title: Honouring Rob Gray’s CSEAR Legacy Journal: Social and Environmental Accountability Journal Pages: 214-218 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1840411 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1840411 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:214-218 Template-Type: ReDIF-Article 1.0 Author-Name: Jesse Dillard Author-X-Name-First: Jesse Author-X-Name-Last: Dillard Author-Name: Mary Ann Reynolds Author-X-Name-First: Mary Ann Author-X-Name-Last: Reynolds Title: Transition, Transformation, Commitment Journal: Social and Environmental Accountability Journal Pages: 219-222 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1837644 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837644 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:219-222 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Gray Author-X-Name-First: Rob Author-X-Name-Last: Gray Title: Finance and Financial Markets: The Hidden and Implacable Conundrum at the Heart of the Sustainability problematique? Journal: Social and Environmental Accountability Journal Pages: 223-228 Issue: 3 Volume: 40 Year: 2020 Month: 09 X-DOI: 10.1080/0969160X.2020.1837418 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837418 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:40:y:2020:i:3:p:223-228 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Scobie Author-X-Name-First: Matthew Author-X-Name-Last: Scobie Title: No Friend but the Mountains: Writing from Manus Prison Journal: Social and Environmental Accountability Journal Pages: 124-126 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2020.1870314 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1870314 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:124-126 Template-Type: ReDIF-Article 1.0 Author-Name: Longxiang Zhao Author-X-Name-First: Longxiang Author-X-Name-Last: Zhao Author-Name: Jill Atkins Author-X-Name-First: Jill Author-X-Name-Last: Atkins Title: Assessing the Emancipatory Nature of Chinese Extinction Accounting Abstract: The majority of research into corporate reporting on biodiversity and conservation generally concludes that such reporting is dominated by impression management, corporate self-interest and an anthropocentric mindset. This has led many researchers to dismiss corporate reporting, focusing increasingly on the activities of NGOs, the public sector and government level reporting. However, recent work has explored the potential for a corporate reporting (and reporting by other entities) to encapsulate emancipatory elements, where such elements demonstrate at least an intention to be transformative and emancipatory in the sense of improving conservation, enhancing biodiversity protection and, critically, preventing species extinctions. Extinction accounting that provides details on how a company is protecting/restoring habitat, enhancing biodiversity, and taking a dynamic approach to conservation could, potentially, lead to ecological and environmental improvements. Chinese listed companies have not, to date, received attention from researchers in relation to extinction accounting. This paper seeks to analyse an extensive sample of Chinese listed companies in a high ecological impact sector to assess the extent to which their biodiversity disclosures are dominated by impression management, in order to identify any elements of the reporting that could be interpreted as emancipatory extinction accounting. We respond to a call from the literature to research extinction accounting by companies in developing economies, given the paucity of the research in this area. Our findings suggest that despite a strong tendency for companies to reveal impression management and self-interest in their disclosures, there are examples of emancipatory extinction accounting, where they appear to be eliciting genuine transformation in their conservation behaviours and activities. Further, we identify species-specific, species-centric reporting as a significant element of extinction accounting, demonstrating the way in which emancipatory extinction accounting is growing and evolving in practice. This represents a significant contribution to the existing literature as previous research in the mining industry found only anthropocentric’ legitimacy-dominated extinction accounting. It is encouraging that elements of an emancipatory extinction accounting are beginning to emerge in reporting practice in a high impact sector in a developing economy. Journal: Social and Environmental Accountability Journal Pages: 8-36 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2021.1889386 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1889386 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:8-36 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Cuckston Author-X-Name-First: Thomas Author-X-Name-Last: Cuckston Title: Editorial: Accounting and ConservationTo Live in Harmony with Nature, We Must Organise Nature Abstract: Humanity aspires to live in harmony with nature. The difficult question is: how can such harmony be achieved? In the Anthropocene, nature is socio-ecological systems. This changes how we can think about the role played by accounting in achieving some kind of harmonious co-existence with nature. It is not just about tracking the deleterious impacts of one domain (i.e. human society) upon another domain (i.e. nature). Rather, accounting becomes a vital force in the organising of socio-ecological systems. Nature conservation can be understood to be the work of organising socio-ecological systems with the aim of protecting and sustaining ecological processes and biological diversity. The papers in this SEAJ special issue on Accounting and Conservation explore how all manner of accounting practices facilitate the organisational work involved in conserving the socio-ecological systems comprising nature on Earth. Journal: Social and Environmental Accountability Journal Pages: 1-7 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2021.1889388 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1889388 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:1-7 Template-Type: ReDIF-Article 1.0 Author-Name: Xinwu He Author-X-Name-First: Xinwu Author-X-Name-Last: He Title: Sustainability Assurance: A Call for Specialist Standards Journal: Social and Environmental Accountability Journal Pages: 127-129 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2020.1870316 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1870316 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:127-129 Template-Type: ReDIF-Article 1.0 Author-Name: Gunnar Rimmel Author-X-Name-First: Gunnar Author-X-Name-Last: Rimmel Title: Angry Birds – The Use of International Union for the Conservation of Nature Categories as Biodiversity Disclosures in Extinction Accounting Abstract: The purpose of this research is to provide an account of whether extinction accounting and the use of IUCN categories offers a valuable and feasible addition to biodiversity disclosures for an organisation that has a professional interest in conservation programmes. Specifically, when and where IUCN categories can be used as biodiversity disclosures to address the threat of extinction. This study is based on a single anomalous case a Nordic zoo, located in Sweden, which has focused its operations exclusively on the conservation of threatened species and is the only zoo in Europe to do so. In order to comprehend the use of IUCN categories the annual report and the corporate website of Nordic Zoo have been examined. An open-ended interview with zoo management has been conducted to learn the intentions behind such specific disclosures and the use of IUCN categories. The findings of this study reveal that IUCN categories are appropriate biodiversity disclosures for highlighting extinction threats to various species. In an organisation with a professional interest in practicing conservation programmes, IUCN categories play a central role in communicating with stakeholders. This study demonstrates that biodiversity disclosures are part of a sincere effort to report on conservation. Journal: Social and Environmental Accountability Journal Pages: 98-123 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2021.1881577 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1881577 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:98-123 Template-Type: ReDIF-Article 1.0 Author-Name: Warren Maroun Author-X-Name-First: Warren Author-X-Name-Last: Maroun Author-Name: Jill Atkins Author-X-Name-First: Jill Author-X-Name-Last: Atkins Title: A Practical Application of Accounting for Biodiversity: The Case of Soil Health Abstract: This discursive paper develops a normative model for accounting for soil health inspired by earlier work on biodiversity reporting, ecological accounting and extinction accounting. The model provides a framework for reporting on the biological context, strategic relevance and policy implications of soil degradation at an organisational level. It offers suggestions on how to report on environmental performance and post-implementation reviews using the guidelines provided by the Global Reporting Initiative (GRI) and the International Integrated Reporting Council (IIRC) as a frame of reference. While the model focuses specifically with soil health, it can be readily adapted to deal with other environmental issues. It should be relevant for practitioners considering how to deal with emerging environmental issues in their sustainability or integrated reporting. At the same time, the paper answers calls for additional research on the change potential of accounting systems which bridges the gap between theory and practice. Journal: Social and Environmental Accountability Journal Pages: 37-65 Issue: 1-2 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/0969160X.2020.1819360 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1819360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:37-65 Template-Type: ReDIF-Article 1.0 Author-Name: Iris Burgia Author-X-Name-First: Iris Author-X-Name-Last: Burgia Title: Visuality as Greenwashing: The Case of BP and Deepwater Horizon Journal: Social and Environmental Accountability Journal Pages: 134-134 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2020.1837416 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837416 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:134-134 Template-Type: ReDIF-Article 1.0 Author-Name: M. Büchling Author-X-Name-First: M. Author-X-Name-Last: Büchling Author-Name: W. Maroun Author-X-Name-First: W. Author-X-Name-Last: Maroun Title: Accounting for Biodiversity and Extinction: The Case of South African National Parks Abstract: This paper responds to calls for more normative research on biodiversity accounting and reporting. It develops a model for reporting on biodiversity informed by earlier work on biodiversity reporting, ecological reporting and extinction accounting as well as the guidance on integrated and sustainability reporting developed by the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) respectively. The resulting ‘integrated biodiversity reporting mode’ is designed to provide a more nuanced tool for reporting on biodiversity. While the model is intended to be used by multiple organisations, its application is illustrated using the South African National Parks (SANParks). A detailed content analysis of the SANParks’ annual reports over seven years (2013–2019) is used to identify different types of disclosures, categorised according to the type of environmental information being reported and the associated capitals outlined by the IIRC. Applying the model to SANParks reveals how it is possible to provide a more detailed report on biodiversity than would be the case if only existing reporting frameworks are used. The proposed reporting model is not without challenges, but it can be applied to report more effectively on biodiversity-related risks and the interconnections between biodiversity and the different resources/capitals which are required to manage it. As a result, this paper contributes to the debate on how to report on biodiversity and demonstrates how the largely theoretical work on biodiversity reporting can be applied in practice. Journal: Social and Environmental Accountability Journal Pages: 66-97 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2021.1889385 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1889385 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:66-97 Template-Type: ReDIF-Article 1.0 Author-Name: Christophor Tsui Author-X-Name-First: Christophor Author-X-Name-Last: Tsui Title: When Is There a Sustainability Case for CSR? Pathways to Environmental and Social Performance Improvements Journal: Social and Environmental Accountability Journal Pages: 132-133 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2020.1837417 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1837417 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:132-133 Template-Type: ReDIF-Article 1.0 Author-Name: Putu Agus Ardiana Author-X-Name-First: Putu Agus Author-X-Name-Last: Ardiana Title: Corporate reporting metamorphosis: empirical findings from state-owned enterprises Journal: Social and Environmental Accountability Journal Pages: 135-135 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2021.1914842 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1914842 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:135-135 Template-Type: ReDIF-Article 1.0 Author-Name: Eleanor McNally Author-X-Name-First: Eleanor Author-X-Name-Last: McNally Title: Corporate Social Responsibility (CSR) Communication and Small and Medium Sized Enterprises: The Governmentality Dilemma of Explicit and Implicit CSR Communication Journal: Social and Environmental Accountability Journal Pages: 136-137 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2021.1914840 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1914840 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:136-137 Template-Type: ReDIF-Article 1.0 Author-Name: Casey Camors Author-X-Name-First: Casey Author-X-Name-Last: Camors Title: Excellent and Gender Equal? Academic Motherhood and ‘Gender Blindness’ in Norwegian Academia Journal: Social and Environmental Accountability Journal Pages: 129-130 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2020.1870313 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1870313 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:129-130 Template-Type: ReDIF-Article 1.0 Author-Name: Putu Agus Ardiana Author-X-Name-First: Putu Agus Author-X-Name-Last: Ardiana Title: Matter of opinion: exploring the socio-political nature of materiality disclosures in sustainability reporting Journal: Social and Environmental Accountability Journal Pages: 131-132 Issue: 1-2 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/0969160X.2020.1870315 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1870315 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:131-132 Template-Type: ReDIF-Article 1.0 Author-Name: Bisola Joloko Author-X-Name-First: Bisola Author-X-Name-Last: Joloko Title: The role and impact of professional accountancy associations on accounting education research: An international study Journal: Social and Environmental Accountability Journal Pages: 240-241 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1955507 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1955507 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:240-241 Template-Type: ReDIF-Article 1.0 Author-Name: Annelies Fievez Author-X-Name-First: Annelies Author-X-Name-Last: Fievez Title: Management Accounting Systems in Institutional Complexity: Hysteresis and Boundaries of Practices in Social Housing Journal: Social and Environmental Accountability Journal Pages: 239-240 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1955506 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1955506 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:239-240 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Egan Author-X-Name-First: Matthew Author-X-Name-Last: Egan Title: Diversity, Inclusion, and the Opportunities for Accounting Research Abstract: The corporate sector is devoting increasing energy to the development of practices targeted to address diversity and inclusion. These developments present significant opportunities to accounting scholars, to develop a range of topical studies that might have both important theoretical and practical implications. In this commentary piece, I seek to offer a broad range of suggestions for further study in this field. In particular, I suggest that related developments matter, as they have significant potential to impact, and hopefully redress, issues of disempowerment, marginalisation, discrimination, and bigotry. Well-designed studies in this field, therefore, have the potential to offer important political and critical contributions. Journal: Social and Environmental Accountability Journal Pages: 201-207 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1986088 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1986088 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:201-207 Template-Type: ReDIF-Article 1.0 Author-Name: Philipp Hummel Author-X-Name-First: Philipp Author-X-Name-Last: Hummel Title: Sustainability Reporting as a Consequence of Environmental Orientation: A Comparison of Sustainability Reporting by German Emerging Davids and Greening Goliaths Abstract: Various studies investigate the design of corporate sustainability reporting in light of institutional theory. Whereas most of this literature examines the external factors that influence sustainability reporting, few studies focus on the internal drivers of sustainability reporting, especially the role of environmental orientation. This paper attempts to address this research gap by comparing companies with differences regarding environmental orientation. Therefore it distinguishes between companies that prioritise sustainability as business goals (Emerging Davids) and companies that use sustainability goals supplementary to their core business goals (Greening Goliaths). The paper finds differences in the sustainability reporting guidelines used by Emerging Davids and Greening Goliaths. Greening Goliaths are more likely to report according to the guidelines of the Global Reporting Initiative than Emerging Davids are. Thereby the study leads to the assumption that Greening Goliaths react more strongly to institutional pressures in terms of sustainability reporting than Emerging Davids do. This paper applies institutional theory in the context of environmental orientation and provides first insights into different institutional pressures within this field. While institutional pressures strongly influence the sustainability reporting of Greening Goliaths, they have less impact on the sustainability reporting of Emerging Davids. Journal: Social and Environmental Accountability Journal Pages: 172-193 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2020.1830424 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1830424 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:172-193 Template-Type: ReDIF-Article 1.0 Author-Name: Roel Boomsma Author-X-Name-First: Roel Author-X-Name-Last: Boomsma Title: On Jeffrey Unerman and the Future of NGO Accountability Abstract: This paper highlights the immense contribution of Professor Jeffrey Unerman to the field of sustainability accounting. It reflects on how he, together with his co-authors, initiated and advanced a research stream on non-governmental organisation (NGO) accounting and accountability. The paper reviews some of Jeffrey’s most influential work and explores three aspects that are of particular relevance to current debates on NGO accountability: accounting for the unintended and unforeseen consequences of NGO activities; impediments and resistance to broader NGO accountability; and striving for enhanced downward accountability. Further, the paper highlights how Jeffrey’s research has inspired other accounting scholars to investigate issues of NGO accountability and offers several directions for future research in this area. Journal: Social and Environmental Accountability Journal Pages: 219-232 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.2003215 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.2003215 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:219-232 Template-Type: ReDIF-Article 1.0 Author-Name: Eija Vinnari Author-X-Name-First: Eija Author-X-Name-Last: Vinnari Title: Animals, Activists and Accounting: On Confronting an Intellectual Dead End Abstract: The purpose of this commentary is to encourage academics to be more open about the intellectual challenges involved in undertaking research. To that end, I will tell you my story of confronting an intellectual dead end and reflect on the more general lessons that could be drawn from this experience. Journal: Social and Environmental Accountability Journal Pages: 194-200 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1889387 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1889387 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:194-200 Template-Type: ReDIF-Article 1.0 Author-Name: Hendrik Vollmer Author-X-Name-First: Hendrik Author-X-Name-Last: Vollmer Title: What Comes After Entanglement? Activism, Anthropocentrism, and an Ethics of Exclusion Journal: Social and Environmental Accountability Journal Pages: 233-235 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1943859 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1943859 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:233-235 Template-Type: ReDIF-Article 1.0 Author-Name: Blerita Korca Author-X-Name-First: Blerita Author-X-Name-Last: Korca Title: Thematic Review on the Concept of Normativity in Environmental Reporting Journal: Social and Environmental Accountability Journal Pages: 236-238 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1955508 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1955508 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:236-238 Template-Type: ReDIF-Article 1.0 Author-Name: Hannele Mäkelä Author-X-Name-First: Hannele Author-X-Name-Last: Mäkelä Title: Roles of Accounting for the Contested Terrain of Social Enterprises Abstract: Social enterprises are organisations that employ commercial strategies to deliver societal impact, rather than shareholder value, and may play an important role in the transition to a more socially sustainable society. However, social entrepreneurship has become a contested terrain due to its ambiguous identity and ideology. This study maintains that accounting plays a role in the development of social enterprises due to its ability to shape the domain of economic operation. Using interview data obtained from the key actors in Finland, this study identifies and analyses perceptions of the roles of accounting for social enterprises. Overall, the study highlights the ambiguities related to accounting for social enterprises and draws attention to the plural roles of accounting. It encourages opening up the processes of defining the principles and tools for accounting for social enterprises, arguing that such decisions may have broader organisational and societal implications. Journal: Social and Environmental Accountability Journal Pages: 150-171 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1872397 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1872397 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:150-171 Template-Type: ReDIF-Article 1.0 Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Author-Name: Helen Tregidga Author-X-Name-First: Helen Author-X-Name-Last: Tregidga Title: Editorial 2021: Reflections on Vision and Perseverance Journal: Social and Environmental Accountability Journal Pages: 139-149 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1999654 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1999654 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:139-149 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Title: Methodological Openness, Theoretical Diversity and Societal Relevance. A Review of Jeffrey Unerman’s Contributions to the Corporate Sustainability Reporting Research Abstract: Jeffrey Unerman was a prominent figure in the social and environmental accounting research community. In this review I reflect on one specific element of his legacy, namely the research Jeffrey conducted and published on corporate social and environmental disclosures both on his own as well as with various co-authors. In addition to giving an overview of this research, I will also provide some reflections on his work. I structure my review around three themes featuring across Jeffrey’s research on organisational disclosures: methodological insight, theoretical diversity and agenda-setting discussion. I conclude by highlighting how Jeffrey emphasised the importance of pursuing rigorous scholarly research with societal relevance. Journal: Social and Environmental Accountability Journal Pages: 208-218 Issue: 3 Volume: 41 Year: 2021 Month: 09 X-DOI: 10.1080/0969160X.2021.1986089 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1986089 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:41:y:2021:i:3:p:208-218 Template-Type: ReDIF-Article 1.0 Author-Name: Justyna Bekier Author-X-Name-First: Justyna Author-X-Name-Last: Bekier Title: Framing sustainable development challenges: accounting for SDG-15 in the UK Journal: Social and Environmental Accountability Journal Pages: 124-125 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2022.2028734 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2028734 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:124-125 Template-Type: ReDIF-Article 1.0 Author-Name: Xinwu He Author-X-Name-First: Xinwu Author-X-Name-Last: He Title: A Typology of Sustainability Assurance Providers Requiring Further Research Journal: Social and Environmental Accountability Journal Pages: 121-124 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2022.2028738 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2028738 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:121-124 Template-Type: ReDIF-Article 1.0 Author-Name: Nicolas Garcia-Torea Author-X-Name-First: Nicolas Author-X-Name-Last: Garcia-Torea Author-Name: Sophie Giordano-Spring Author-X-Name-First: Sophie Author-X-Name-Last: Giordano-Spring Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Author-Name: Géraldine Rivière-Giordano Author-X-Name-First: Géraldine Author-X-Name-Last: Rivière-Giordano Title: Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3 Abstract: This investigation studies the accounting treatment of the carbon emission allowances of EU Emissions Trading System participants to explore whether the auctioning allocation system implemented in 2013 led to changes in accounting practices. This investigation adds to Allini, Giner, and Caldarelli (2018. “Opening the Black Box of Accounting for Greenhouse Gas Emissions: The Different Views of Institutional Bodies and Firms.” Journal of Cleaner Production 172: 2195–2205.) by performing a comparative study of how emission allowances are recorded in the 2011 and 2016 financial statements of a large sample of the highest emitters in the system that operate in eight different industries. We also update the analysis of the role of local standards in shaping carbon accounting practices in a context characterised by the lack of IFRS prescription. We found that auctioning did not modify accounting practices as they continue to be ‘messy’ and often absent. The high level of non-disclosure and the prevailing use of the ‘net method’ conceal the burden of allowances from users of financial statements. Additionally, we report that firms’ carbon accounting practices are more aligned with their local standard when it allows a limited representation of the financial impact of allowances. Therefore, current accounting practices are far from enabling an adequate assessment of the financial impact and risks resulting from carbon markets. Journal: Social and Environmental Accountability Journal Pages: 93-115 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2021.2012496 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.2012496 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:93-115 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Brander Author-X-Name-First: Matthew Author-X-Name-Last: Brander Title: There Should be More Normative Research on How Social and Environmental Accounting Should be Done Abstract: I suggest that the SEA research community has not engaged significantly with the Intergovernmental Panel on Climate Change because our community generally does not offer normative policy-focused advice on how to account for climate change. This raises the question ‘Why not?’. It cannot be because there is no demand for normative accounting guidance, as examples of this need abound everywhere. And it cannot be because normativity is ‘not academic’ as other academic disciplines engage in normative research, notably the fields of economics and life cycle assessment. The SEA research community may be constrained by its social constructivist epistemology, its focus on explanatory theory which drives us towards explanatory rather than normative questions, and our training in social science research methods rather than direct engagement with how to do social and environmental accounting. Notwithstanding the challenges there is a pressing need for better accounting practice, and who better to develop methods for social and environmental accounting than the social and environmental accounting research community? Arguably, there should be more normative research on how social and environmental accounting should be done. Journal: Social and Environmental Accountability Journal Pages: 11-17 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2022.2066554 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2066554 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:11-17 Template-Type: ReDIF-Article 1.0 Author-Name: Raeni Raeni Author-X-Name-First: Raeni Author-X-Name-Last: Raeni Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Author-Name: Ann-Christine Frandsen Author-X-Name-First: Ann-Christine Author-X-Name-Last: Frandsen Title: Mobilising Islamic Funds for Climate Actions: From Transparency to Traceability Abstract: Mobilising sufficient financial resources for low carbon development has led to countries integrating green bonds into their sovereign bond portfolios. However, questions remain over the efficacy and integrity of these financial instruments. Climate bonds impose additional accountability requirements that connect the money raised with actions to reduce atmospheric greenhouse gases. These requirements are given further prominence in financial instruments intended to fund climate change while complying with core Islamic values, such as the green sukuk, a Sharia-compliant alternative to traditional fixed-income investments to fund environmental projects. Climate-related financial instruments require tracking the flow of money through chains of decisions within and between organisations. This research explores how the Indonesian government, as the first sovereign state issuer of green sukuk, attempted to connect money raised from Islamic capital markets to actual reductions in greenhouse gas emissions. This required the creation of new accounting objects that connected financial data with GHG accounting at a granular level. Our analysis demonstrates how the existing accounting systems were repurposed by constructing green sukuk accounting objects that sought to connect equivalent disbursements of money with social and environmental benefits, primarily represented by reduced GHG emissions. Journal: Social and Environmental Accountability Journal Pages: 38-62 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2022.2066553 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2066553 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:38-62 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Author-Name: Robert Charnock Author-X-Name-First: Robert Author-X-Name-Last: Charnock Title: Engaging with the IPCC on Climate Finance: A Call to Action and Platform for Social and Environmental Accounting Scholars Abstract: The Intergovernmental Panel on Climate Change (IPCC) has entered a new era, with insights from the social sciences now seen as critical to informing global policymaking decisions on the climate crisis. Previously, economists dominated the social science contribution through their proactive engagement with climate related intergovernmental bodies such as the IPCC. While this dominance has been criticised by academics from other disciplines, arguably they were somewhat complicit by their silence or assumptions that they would be sought out for input. It is worth noting that the IPCC does not commission research, but rather derives all its findings from existing scientific publications. However, the IPCC scientists need to know where to look for this work and for the content of these publications to be easily assimilated into their interdisciplinary deliberative processes . Journal: Social and Environmental Accountability Journal Pages: 1-10 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2022.2085131 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2085131 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:1-10 Template-Type: ReDIF-Article 1.0 Author-Name: Anis Maaloul Author-X-Name-First: Anis Author-X-Name-Last: Maaloul Author-Name: Matthew Wegener Author-X-Name-First: Matthew Author-X-Name-Last: Wegener Title: Mandatory Versus Voluntary GHG Emissions Disclosures and Credit Risk Abstract: The aim of this study is to examine the effect of GHG emission performance, as disclosed through voluntary versus mandatory channels, on credit risk (credit ratings and cost of debt). Two different channels are examined: voluntary disclosures made through the CDP and mandatory disclosures made through the EPA. Using a sample of US S&P 500 firms that have voluntarily/mandatorily disclosed their GHG emissions from 2010 to 2016, our results show that GHG emissions disclosures made through both channels have a negative effect on S&P credit ratings. These results imply that credit rating agencies incorporate GHG emissions in their credit assessment of a firm. However, our results show that only the GHG emissions mandatorily disclosed have a significant effect on cost of debt. These results imply that US lenders take into account, in their own lending decisions, only mandatory GHG emissions disclosures made through the EPA and not the voluntary ones made through the CDP. Additional analyses shows that these results are driven by firms in carbon intensive sectors and by firms with speculative grade ratings/high cost of debt. Overall, we conclude that credit market participants (credit rating agencies and creditors), as major stakeholders, make firms accountable for their carbon profile. Journal: Social and Environmental Accountability Journal Pages: 63-92 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2021.2018001 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.2018001 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:63-92 Template-Type: ReDIF-Article 1.0 Author-Name: Zaheda Daruwala Author-X-Name-First: Zaheda Author-X-Name-Last: Daruwala Title: Fossil Fuel Reserves and Resources Reporting and Unburnable Carbon: Investigating Conflicting Accounts Journal: Social and Environmental Accountability Journal Pages: 125-127 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2022.2057664 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2057664 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:125-127 Template-Type: ReDIF-Article 1.0 Author-Name: Kylie Kingston Author-X-Name-First: Kylie Author-X-Name-Last: Kingston Title: Accountability and evaluation within nonprofit organisations Journal: Social and Environmental Accountability Journal Pages: 119-121 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2021.1943858 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1943858 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:119-121 Template-Type: ReDIF-Article 1.0 Author-Name: Olga Cam Author-X-Name-First: Olga Author-X-Name-Last: Cam Title: Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation Journal: Social and Environmental Accountability Journal Pages: 116-118 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2021.1943860 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1943860 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:116-118 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Charnock Author-X-Name-First: Robert Author-X-Name-Last: Charnock Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Title: Accounting and Climate Finance: Engaging with the Intergovernmental Panel on Climate Change Journal: Social and Environmental Accountability Journal Pages: v-viii Issue: 1-2 Volume: 42 Year: 2022 Month: 5 X-DOI: 10.1080/0969160X.2020.1761064 File-URL: http://hdl.handle.net/10.1080/0969160X.2020.1761064 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:v-viii Template-Type: ReDIF-Article 1.0 Author-Name: Bastien David Author-X-Name-First: Bastien Author-X-Name-Last: David Author-Name: Sophie Giordano-Spring Author-X-Name-First: Sophie Author-X-Name-Last: Giordano-Spring Title: Climate Reporting Related to the TCFD Framework: An Exploration of the Air Transport Sector Abstract: In recent years, international institutions have fostered initiatives to consider climate-related issues, and a Task Force on Climate-related Financial Disclosures (TCFD) was created as an extension of the Carbon Disclosure Project and Global Reporting Initiative standards. This study examines how the air transport sector complies with the TCFD framework, which is considered to be a vehicle that translates scientific knowledge from the Intergovernmental Panel on Climate Change (IPCC) about climate change. Relying on environmental criteria, our sample represents more than 65% of the total emissions of the sector. The disclosures on climate-related issues of twenty-four airlines are analysed within the period 2015–2018. Although climate reporting increased from 2015 to 2018 (before and after the issuance of the framework), our study documents that its compliance with TCFD recommendations is poor, specifically concerning the core element of strategy. Our contribution is twofold. First, we note that the climate change mitigation and adaptation policies disclosed in the reports could help close the information gap as desired by the company's stakeholders, but they are currently insufficient. Second, the normative pressures exerted by the TCFD align with the coercive pressures identified in some regions of the world and are promoting the construction of climate reporting. Journal: Social and Environmental Accountability Journal Pages: 18-37 Issue: 1-2 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/0969160X.2021.2007784 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.2007784 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:1-2:p:18-37 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2028736_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Xinwu He Author-X-Name-First: Xinwu Author-X-Name-Last: He Title: Sustainability Reporting: A Nuanced View of Challenges Journal: Social and Environmental Accountability Journal Pages: 240-243 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2022.2028736 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2028736 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:240-243 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2137769_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Title: Reflecting on Inspiration and Orientation Abstract: In these editorial reflections, we revisit the main developments of the last year with a particular emphasis on themes of inspiration and orientation. In doing so, we pay tribute to one of SEAJ’s longstanding contributors, Conny Beck, who sadly passed away at the end of last year. Then, the evolution of the sustainability accounting field leads us to revisit the current and future orientation of SEAJ, in light of its ongoing and explicit commitment to the development of a new literature in social and environmental accounting. We discuss the implications for the type of work we welcome to the journal, as well as for areas of work that are no longer compatible with the journal’s aims and scope. Ultimately, we invite submitting authors to be bold, to dare, to challenge, to take us into unchartered areas. This will not only help keep SEAJ distinctive, but most importantly this is how, as a community, we will take our field further. Journal: Social and Environmental Accountability Journal Pages: 129-139 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2022.2137769 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2137769 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:129-139 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2094983_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Author-Name: Shona Russell Author-X-Name-First: Shona Author-X-Name-Last: Russell Title: Still Flying in the Face of Low-carbon Scholarship? A Final Call for the CSEAR Community to Get on Board Abstract: Socio-ecological crises in the Anthropocene are shaking the assumptions, norms and practices of many disciplines. The climate emergency and the COVID-19 pandemic have substantially disrupted academic work and life with calls to return to normal, embrace change and many other options in between. Here, we invite critical discussion and reflection amongst the Centre for Social & Environmental Accounting Research (CSEAR) community on our collective reliance on international in-person conferences and associated air travel. In doing so, we seek to highlight the ways in which our intellectual and practical endeavours are increasingly being shaped by both the climate crisis and debates around post-pandemic academia. We also report on the results of a (pre-pandemic) survey of the CSEAR community, which reveals highly differentiated patterns of air travel, echoing global patterns of dependency and inequality. Following this, we outline various practical solutions that have been proposed or introduced at individual, institutional and community levels. These include recent grassroots campaigns which have sought to mobilise opinion around the issues and explore different practices and modes of organising knowledge production, as well as the work of other academic communities attempting to enact commitments to lower their carbon emissions. Finally, we briefly outline the wider contours around low carbon scholarship and conclude by considering whether this is sufficient to contribute to collective efforts for scholarship for sustainability. Journal: Social and Environmental Accountability Journal Pages: 208-222 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2022.2094983 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2094983 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:208-222 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_1952886_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Antonius Sumarwan Author-X-Name-First: Antonius Author-X-Name-Last: Sumarwan Author-Name: Belinda Luke Author-X-Name-First: Belinda Author-X-Name-Last: Luke Author-Name: Craig Furneaux Author-X-Name-First: Craig Author-X-Name-Last: Furneaux Title: Managing the Regulatory Space: Examining Credit Union Accountability to Government in a Lightly Regulated Context Abstract: This paper examines how credit unions manage accountability to government in the lightly-regulated context of Indonesia. Adopting a qualitative methodology involving a case study approach, two credit unions are examined, through focus group discussions with credit union management and review of credit unions’ annual reports and strategic plans. Findings reveal few formal compliance-based accountability mechanisms in relation to government, and limited emphasis on these mechanisms by credit unions. However, informally, credit unions involved government in various strategic ways to demonstrate accountability and legitimacy, and seek support from them, thereby managing the regulatory space to maintain a lightly-regulated context. This paper provides insights into how credit unions adopted a predominantly co-operative approach to manage and negotiate a space of limited regulation by actively demonstrating legitimacy and accountability. Presented in the form of an engagement pyramid involving four levels (i.e. compliance, self-regulation within the sector, engaging with regulators, and selectively challenging regulation perceived as unfair or unhelpful), this approach is particularly important given the seemingly less effective regulatory frameworks in more developed countries. It provides a reference for other organisations, both within the third sector and beyond, to consider how their actions might respond to and constructively shape the regulatory space, beyond comply or evade. Journal: Social and Environmental Accountability Journal Pages: 140-159 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2021.1952886 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1952886 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:140-159 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2135689_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: N. Descalzo-Ruiz Author-X-Name-First: N. Author-X-Name-Last: Descalzo-Ruiz Title: Bates, A. E., Primack, R. B., Biggar, B. S., Bird, T. J., Clinton, M. E., Command, R. J., … & Parmelee, J. R. (2021). Global COVID-19 lockdown highlights humans as both threats and custodians of the environment. Biological Conservation, 263, 109175 Journal: Social and Environmental Accountability Journal Pages: 246-247 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2022.2135689 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2135689 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:246-247 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2079896_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Lies Bouten Author-X-Name-First: Lies Author-X-Name-Last: Bouten Title: Breaking boundaries: (counter) accounts during the pandemic – letters for future generations Journal: Social and Environmental Accountability Journal Pages: 238-239 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2022.2079896 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2079896 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:238-239 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2146151_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Oana Apostol Author-X-Name-First: Oana Author-X-Name-Last: Apostol Title: Accounting for Anticorruption: Where Are the Social and Environmental Accounting Scholars? Abstract: Accounting and corruption exist in a tense relationship in which accounting is either the solution to or an accomplice of corruption. Diverse areas of accounting research have examined both sides of this relationship, but social and environmental accounting (SEA) scholarship has lagged well behind. This is unfortunate, as venality has dreadful impacts on society and the natural environment.This commentary invites SEA scholars to shed light on the intricate bonds between accounting, corruption and sustainability. To support my argument, I explain why corruption matters to SEA and review prior studies that examine the intersection of these two areas. Building on extant accounting research on corruption, I argue that future research should explore the effects of the new public management (NPM) type of anticorruption reforms on the social and environmental agenda. I maintain that, when used, NPM practices should be adapted to local settings. I also make a case for exploring the potential of locally informed accounting practices to curb corruption that affects sustainability practices. Journal: Social and Environmental Accountability Journal Pages: 223-234 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2022.2146151 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2146151 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:223-234 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2006074_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Haruna Maama Author-X-Name-First: Haruna Author-X-Name-Last: Maama Author-Name: Kingsley Opoku Appiah Author-X-Name-First: Kingsley Opoku Author-X-Name-Last: Appiah Author-Name: Mishelle Doorasamy Author-X-Name-First: Mishelle Author-X-Name-Last: Doorasamy Title: Materiality of Environmental and Social Reporting: Insights from Minority Stakeholders Abstract: Previous studies have found incomplete evidence of firms’ social and environmental accounting practices because they did not shed light on how the information needs of minority stakeholders were met. This study examined whether firms provide disclosures on environmental and social issues that are considered material by minority stakeholders. Specifically, the study sampled the views of these stakeholders on the materiality of the firms’ environmental and social disclosures. The study used both the Kruskal–Wallis test and Sample t-test to compare the information needs of these stakeholders with the reporting practices of sampled firms. The content analysis approach was used to extract relevant data from the annual and sustainability reports of thirty-five (35) Ghanaian listed firms from 2017 to 2018. The study further employed questionnaires to sample the views of 300 stakeholders on the environmental and social responsibility information that need to be reported by the firms. The study demonstrated that the stakeholders were interested in the social and environmental activities of firms. The evidence showed a statistically significant difference between the social and environmental information disclosed by the firms and what the stakeholders needed. Whilst the stakeholders needed more environmental and social disclosures, the companies reported less of those. The evidence further suggested that legitimacy theory drives the disclosure of environmental and social information by firms in Ghana. The firms must incorporate the views of the minority stakeholders when determining the materiality of information to disclose. The study demonstrated the extent to which firms were aware of and cared about what is significant to their stakeholders. Journal: Social and Environmental Accountability Journal Pages: 184-207 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2021.2006074 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.2006074 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:184-207 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2085130_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Jane Andrew Author-X-Name-First: Jane Author-X-Name-Last: Andrew Title: A Tribute to the Life and Scholarship of Conny Beck Journal: Social and Environmental Accountability Journal Pages: 235-237 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2022.2085130 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2085130 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:235-237 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_1978304_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Bridget Poiohia Author-X-Name-First: Bridget Author-X-Name-Last: Poiohia Author-Name: Lee Moerman Author-X-Name-First: Lee Author-X-Name-Last: Moerman Author-Name: Stephanie Perkiss Author-X-Name-First: Stephanie Author-X-Name-Last: Perkiss Title: Pacific Step-Up: Exploring Geopolitical Accountability for Aid in Solomon Islands Abstract: Pacific Island Countries (PICs) commonly rely on intergovernmental Official Development Aid (ODA) to assist with social and environmental challenges. Therefore, how national governments are accountable for these commitments is an important issue for donors and recipients. This study investigates the donor side of this relationship by exploring Australia’s ODA relationship with Solomon Islands through its recent Pacific Step-up programme. Given the geographic closeness and history between Australia and Solomon Islands, we adopt critical geopolitics as a framework to inform the analysis. We find that the two common metaphors, family and step-up, are evidence of Australia’s accountability relationship with Solomon Islands; while the concept of tug-of-war explains the background and rising geopolitical anxiety between two regional powers, Australia and China. This study extends our understanding of aid accountability within a novel intergovernmental environment and offers an alternative explanation rooted in a politics of power. Journal: Social and Environmental Accountability Journal Pages: 160-183 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2021.1978304 File-URL: http://hdl.handle.net/10.1080/0969160X.2021.1978304 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:160-183 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2115633_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Elena Carrión Author-X-Name-First: Elena Author-X-Name-Last: Carrión Title: Policy and Accounting Implications for Ocean Sustainability: Exploring the Ocean 100 Keystone Actors Journal: Social and Environmental Accountability Journal Pages: 244-245 Issue: 3 Volume: 42 Year: 2022 Month: 09 X-DOI: 10.1080/0969160X.2022.2115633 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2115633 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:244-245 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2032239_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Diane-Laure Arjaliès Author-X-Name-First: Diane-Laure Author-X-Name-Last: Arjaliès Author-Name: Pierre Chollet Author-X-Name-First: Pierre Author-X-Name-Last: Chollet Author-Name: Patricia Crifo Author-X-Name-First: Patricia Author-X-Name-Last: Crifo Author-Name: Nicolas Mottis Author-X-Name-First: Nicolas Author-X-Name-Last: Mottis Title: The Motivations and Practices of Impact Assessment in Socially Responsible Investing: The French Case and its Implications for the Accounting and Impact Investing Communities Abstract: This research note elaborates on the impact assessment practices of the French Socially Responsible Investing (SRI) industry. The research was conducted by the Scientific Committee of the French public SRI label based on interviews, participative observation, a survey, and documentary evidence. SRI is usually distinguished from impact investing in terms of investors’ different intentions (contributing to sustainable development in a financially savvy way for SRI vs. demonstrating a societal impact for impact investing). We show that, beyond this distinction, the meanings and motivations behind impact assessment in the SRI community are broadly different from impact assessment practices in impact investing, creating a distance between the two communities. In fact, little is known about impact assessment practices in SRI, despite the market power of this asset class. We address this shortcoming by investigating 1) who is interested in impact assessment in the SRI industry, 2) why SRI investors want impact assessment, and 3) what impact assessment looks like in the SRI industry. We develop this analysis to suggest areas of concern and opportunities for the SRI, impact investing, and accounting communities. SRI investors’ recent appropriation of impact assessment indicates that the three communities’ interests and success will increasingly be linked to one another. The topic therefore warrants investigation. Journal: Social and Environmental Accountability Journal Pages: 1-29 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/0969160X.2022.2032239 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2032239 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:1:p:1-29 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2136907_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xinwu He Author-X-Name-First: Xinwu Author-X-Name-Last: He Title: Sustainability and Accountability in Public Sector: A Legitimacy Perspective Journal: Social and Environmental Accountability Journal Pages: 84-88 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/0969160X.2022.2136907 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2136907 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:1:p:84-88 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2132969_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ruopiao Zhang Author-X-Name-First: Ruopiao Author-X-Name-Last: Zhang Author-Name: Carlos Noronha Author-X-Name-First: Carlos Author-X-Name-Last: Noronha Title: Assessing the Nexus between Cross-border Infrastructure Projects and Extinction Accounting—from the Belt and Road Initiative Perspective Abstract: The Belt and Road Initiative (BRI) is a mega-global infrastructure development strategy initiated in 2013. Although the BRI has fostered huge potential for economic growth, it poses a significant threat to biodiversity, especially because many of the infrastructure projects are cross-border and are being built in areas where rare and endangered species found nowhere else on the planet live. This paper reflects and raises concerns about the repercussions of BRI infrastructure projects on species extinction. While most research has been geared towards assessing the economic and social impacts of BRI on host countries, this paper contributes to the sustainable planning and evaluation of the impacts of a less investigated sector—the infrastructure sector through the lens of extinction accounting.By identifying the specific extinction risks of different types of infrastructure projects during construction-in-progress period and daily operations period, this paper refines and extends prior general frameworks of extinction accounting, and further tailors them to the specific and important context of infrastructure projects under the BRI scenario. In addition, this paper serves as a counterpoint to prior literature on extinction accounting within the Chinese frame of reference by critically underscoring the current infirmity in extinction accounting by Chinese MNEs operating under the mega initiative. Thirty representative cross-border infrastructure projects under the BRI are examined on how they report and attempt to mitigate their ecology-specific impacts using the extinction accounting checklist. This paper concludes that the extinction accounting practices of BRI infrastructure projects are still at their embryonic stage and offers practitioners, researchers and policy makers critical insights and a broader perspective on the role of human activities in extinction crises along cross-border corridors. Journal: Social and Environmental Accountability Journal Pages: 30-55 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/0969160X.2022.2132969 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2132969 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:1:p:30-55 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2175508_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Clement Boyer Author-X-Name-First: Clement Author-X-Name-Last: Boyer Title: Bridging the Understanding of Sustainability Accounting and Organisational Change Journal: Social and Environmental Accountability Journal Pages: 91-93 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/0969160X.2023.2175508 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2175508 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:1:p:91-93 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2169318_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Carmen Correa Ruiz Author-X-Name-First: Carmen Author-X-Name-Last: Correa Ruiz Author-Name: José Juan Déniz Mayor Author-X-Name-First: José Juan Author-X-Name-Last: Déniz Mayor Author-Name: Nuria Descalzo Ruiz Author-X-Name-First: Nuria Descalzo Author-X-Name-Last: Ruiz Author-Name: Jesse Dillard Author-X-Name-First: Jesse Author-X-Name-Last: Dillard Title: The Role of the Social and Environmental Accounting Community ‘Post’ Pandemic Abstract: Given the urgent need for change that has become even more evident during the pandemic, it seems fitting to critically reflect on our responsibilities as scholars, educators and colleagues, individually and as members of a purposeful, supportive community, in facilitating a more sustainable world. We share a roundtable discussion that was part of the 13th Spanish CSEAR conference in hopes that the conversation will continue within the community regarding some of the perceived roles, opportunities and responsibilities post-pandemic. The perspectives shared are from a group of scholars at different stages in their careers, who have different profiles, and see their responsibilities differently. These individual and collective perspectives address personal and professional aspirations, the focus and purpose of research, and the role of CSEAR as we move into the future. Hopefully by sharing perspectives from different vantage points ranging from the beginning to the end of the ‘academic life cycle’, we can stimulate and facilitate meaningful dialogue and debate within, and about the future of, our community leading to a more resilient, active, caring, supportive, inspiring, encouraging and helpful environment and more effectively further the transition to a more sustainable world. Journal: Social and Environmental Accountability Journal Pages: 56-81 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/0969160X.2023.2169318 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2169318 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:1:p:56-81 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2177397_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hendrik Vollmer Author-X-Name-First: Hendrik Author-X-Name-Last: Vollmer Title: Resonance. A sociology of our relationship to the world Journal: Social and Environmental Accountability Journal Pages: 82-83 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/0969160X.2023.2177397 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2177397 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:1:p:82-83 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2175166_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rosa Esteban-Arrea Author-X-Name-First: Rosa Author-X-Name-Last: Esteban-Arrea Title: Creating Visibilities: KPIs as a Technology of Governance within Covid-19 Pandemic Journal: Social and Environmental Accountability Journal Pages: 89-90 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/0969160X.2023.2175166 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2175166 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:1:p:89-90 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2230001_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Terry Harris Author-X-Name-First: Terry Author-X-Name-Last: Harris Title: Capitalist Realism: Is There No Alternative? Journal: Social and Environmental Accountability Journal Pages: 180-183 Issue: 2 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/0969160X.2023.2230001 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2230001 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:180-183 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2176334_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Joanne Sopt Author-X-Name-First: Joanne Author-X-Name-Last: Sopt Title: An American Political Ideological Conflict and Its Revelations About Accounting and the Accounting Profession Abstract: This study analyses how accounting and the accounting profession were portrayed in a political ideological conflict surrounding the 2008 Global Financial Crisis (GFC) by analysing a report that was issued by a congressionally appointed commission in the United States. The Financial Crisis Inquiry Commission issued a majority report and two dissenting reports; political ideologies which are generally representative of the dominant ones currently in the United States were found to be the source of the divergent interpretations. While both the liberal and conservative ideologies are present, a third category of the conflicted conservatives is explored (Ellis and Stimson [2012]. Ideology in America. Cambridge University Press). Accounting and the profession were portrayed and deployed differently in each of the reports as a means to support the motivating ideology. While accounting as a set of standards or a tool perceived according to the traditional divide of the conservative and liberal political ideologies might be limited in its reach to generate change, focusing on the conflicted conservatives provides some opportunities to explore for future interventions. The accounting profession is also in a unique position to maintain trust with a divided public which provides some space to navigate in a competing world. Journal: Social and Environmental Accountability Journal Pages: 151-179 Issue: 2 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/0969160X.2023.2176334 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2176334 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:151-179 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2181838_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Laura Corazza Author-X-Name-First: Laura Author-X-Name-Last: Corazza Author-Name: Daniel Torchia Author-X-Name-First: Daniel Author-X-Name-Last: Torchia Author-Name: Dario Cottafava Author-X-Name-First: Dario Author-X-Name-Last: Cottafava Title: Academics Applying Interventionist Research to Deal with Wicked and Complex Societal Problems Abstract: This commentary presents reflections and insights about the role and the legitimacy of academics applying interventionist research to deal with wicked and complex societal problems. It discusses the ethical and moral dilemmas about the role and position of researchers when they are asked to observe, analyse and study conflictual social phenomena in which they are immersed. Starting from a research project in Italy on socio-economic impact evaluation of megaprojects, this commentary wants to bring to the academic community several open questions arising from issues that all of us scholars have to face. First, the applied case, i.e. the Turin-Lyon high-speed railway, and the challenge associated with the research project – developing a socio-economic impact protocol– are described. Second, the implications for researchers, and their legitimacy, are discussed. Third, the three pillars of the strategy adopted for this research intervention are detailed: interparadigmatic research, a critically performative aim, and a commitment to emancipation through a politics of small wins. Finally, in the conclusion, several questions about the boundaries of research, the risk of selfishness, or the quest for objectivity, are reported to open up the debate on the interventionist role of research, its risk and legitimacy, within wicked and conflicting social phenomena. Journal: Social and Environmental Accountability Journal Pages: 105-122 Issue: 2 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/0969160X.2023.2181838 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2181838 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:105-122 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2178150_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamzeh Al Amosh Author-X-Name-First: Hamzeh Author-X-Name-Last: Al Amosh Title: ESG disclosure and idiosyncratic risk in initial public offerings. Journal: Social and Environmental Accountability Journal Pages: 188-189 Issue: 2 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/0969160X.2023.2178150 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2178150 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:188-189 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2221062_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Xinwu He Author-X-Name-First: Xinwu Author-X-Name-Last: He Title: CSR communication and Corporate Accountability in the Post-Covid-19 Era Journal: Social and Environmental Accountability Journal Pages: 184-187 Issue: 2 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/0969160X.2023.2221062 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2221062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:184-187 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2222113_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Daniel Murphy Author-X-Name-First: Daniel Author-X-Name-Last: Murphy Title: Sociology of Worth: Justifying an Ambitious Sustainability Agenda at a University Abstract: Within each society choices must be made between competing approaches about where valuable and scarce societal resources will be allocated. In every society there is, and should be, a constant struggle between differing ideas, ideals, and world views; each representing divergent interpretations of how society should best operate. In critical accounting studies there has long been interest in how accounting is employed as an ‘objective’ technology to provide information to aid decision-making in such competing worlds. A separate stream of research analyses the role that universities should play as community and business exemplars for sustainability practices. In regional Australia, Charles Sturt University (CSU) laid claim to being the first Australasian university to be accredited as achieving carbon-neutrality. This paper employs a sociology of worth framework to analyse the impact of accounting in privileging or compromising the implementation of CSUs sustainability agenda. This paper analyses the transformation of CSU to a ‘green’ university and investigates the role that accounting and account giving have played in the justification between different orders of worth in the university context and outlines how the sociology of worth framework can be used to explain the success of CSUs ‘green’ agenda in a time of financial constraint. Journal: Social and Environmental Accountability Journal Pages: 123-150 Issue: 2 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/0969160X.2023.2222113 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2222113 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:123-150 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2242712_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sonia Umair Author-X-Name-First: Sonia Author-X-Name-Last: Umair Title: Assessing the Implementation of Sustainable Development Goals: Does Integrated Reporting Matter? Journal: Social and Environmental Accountability Journal Pages: 190-191 Issue: 2 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/0969160X.2023.2242712 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2242712 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:190-191 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2233527_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lee Moerman Author-X-Name-First: Lee Author-X-Name-Last: Moerman Author-Name: Daniel Murphy Author-X-Name-First: Daniel Author-X-Name-Last: Murphy Author-Name: Sandra van der Laan Author-X-Name-First: Sandra Author-X-Name-Last: van der Laan Author-Name: Dianne McGrath Author-X-Name-First: Dianne Author-X-Name-Last: McGrath Title: Accounting and Accountability in Competing Worlds: An Overview Abstract: For this special issue we invited authors to consider the practice of accounting and the mobilisation of accountability in the contested spaces where worlds and values coexist in pluralist societies. We consider how accounting, as a technical practice, privileges market or economic interests and reflect on the implications for accountability to non-economic actors. Despite the limitations of accounting as merely technical, there is potential for accounting in a broader sphere to be enabling. This overview considers studies that have harnessed interdisciplinary approaches to identify the challenges for social and environmental accounting practice. In doing so, we acknowledge that achieving a normative ideal of accountability in pluralist societies requires a consensus understanding of the ‘common good’, the role of social movements in promoting an emancipatory civil society while recognising the problematic nature of politically mediated discourse. Journal: Social and Environmental Accountability Journal Pages: 95-104 Issue: 2 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/0969160X.2023.2233527 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2233527 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:95-104 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2270460_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Oana Apostol Author-X-Name-First: Oana Author-X-Name-Last: Apostol Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Title: On the SEAJ Ethos: Mentorship and Peer Review Abstract: These editorial reflections revisit SEAJ's mentoring ethos, outlining how we embrace it as joint editors. To this end, we mobilize the caretaker analogy, hoping to convey the nurturing position we strive to adopt in our role, which involves valuing each other's intellectual contributions and promoting social and climate justice through the pursuit of transformative quality research and scholarship while proactively responding to issues of inequity and injustice using the levers we have at our disposal. In light of the recent resurfacing of wider concerns over peer review process in scientific publishing, we continue these reflections through considerations of what embracing the SEAJ ethos implies in the peer review process, humbly hoping to recognize and respect the valuable contribution reviewers make to the journal while also developing a community-based perspective on peer review (Souder, 2011). Journal: Social and Environmental Accountability Journal Pages: 193-201 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2023.2270460 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2270460 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:193-201 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2132970_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Oliver Nnamdi Okafor Author-X-Name-First: Oliver Nnamdi Author-X-Name-Last: Okafor Author-Name: Michael Opara Author-X-Name-First: Michael Author-X-Name-Last: Opara Author-Name: Cynthia Maier Author-X-Name-First: Cynthia Author-X-Name-Last: Maier Author-Name: Kenneth Kalu Author-X-Name-First: Kenneth Author-X-Name-Last: Kalu Title: Exploring the Attitudes of CFOs Towards Carbon Tax Policy Abstract: While climate change is a serious concern for firms and the society, scepticism remains an obstacle in the implementation of an effective emission-reducing carbon pricing policy in many countries. The support for carbon tax as a climate policy can be influenced by interest groups that hold significant power or bear substantial costs. This study draws on the attitude–behaviour–context (ABC) framework and a survey of chief financial officers (CFOs) in Canada and the United States to explore the attitudinal orientations of CFOs towards the environment, and how these attitudes relate to support for carbon tax as a climate policy. Our study identifies four value factors (altruism, egoism, traditionalism and self-transcendence) and two belief factors (environmentalism and anti-regulation) as the attitudinal orientations of CFOs. The results of applying a partial least squares structural equation modelling (PLS-SEM), including mediation and moderated mediation models, show that certain aspects of these values and beliefs relate to support for carbon tax. The results suggest that CFOs largely support carbon tax, and thus refute the findings in prior studies that accountants are unsupportive stakeholders. The study also highlights the roles that CFOs can play, arguing that their involvement may improve consistency and accuracy in carbon accounting. Journal: Social and Environmental Accountability Journal Pages: 202-234 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2022.2132970 File-URL: http://hdl.handle.net/10.1080/0969160X.2022.2132970 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:202-234 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2268632_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Michele Andreaus Author-X-Name-First: Michele Author-X-Name-Last: Andreaus Author-Name: Jan Bebbington Author-X-Name-First: Jan Author-X-Name-Last: Bebbington Author-Name: Kathryn Bewley Author-X-Name-First: Kathryn Author-X-Name-Last: Bewley Author-Name: Giovanna Michelon Author-X-Name-First: Giovanna Author-X-Name-Last: Michelon Author-Name: Robin Roberts Author-X-Name-First: Robin Author-X-Name-Last: Roberts Author-Name: Michelle Rodrigue Author-X-Name-First: Michelle Author-X-Name-Last: Rodrigue Author-Name: Andrea Romi Author-X-Name-First: Andrea Author-X-Name-Last: Romi Title: Remembering and Celebrating Thomas Ervin Schneider Abstract: Thomas Ervin Schneider passed suddenly away on 3 June 2023. Here some of his friends and co-authors remember him as a scholar and as a great friend. Journal: Social and Environmental Accountability Journal Pages: 273-277 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2023.2268632 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2268632 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:273-277 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2270275_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Femi Oladele Author-X-Name-First: Femi Author-X-Name-Last: Oladele Title: Urgent business: five myths business needs to overcome to save itself and the planet Journal: Social and Environmental Accountability Journal Pages: 278-280 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2023.2270275 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2270275 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:278-280 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2167847_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fitra Roman Cahaya Author-X-Name-First: Fitra Roman Author-X-Name-Last: Cahaya Author-Name: Nursalim Nursalim Author-X-Name-First: Nursalim Author-X-Name-Last: Nursalim Author-Name: Nopraenue Dhirathiti Author-X-Name-First: Nopraenue Author-X-Name-Last: Dhirathiti Title: Expectations on Labour-Related CSR Reporting: Voices from Labour Unions in Indonesia and Thailand Abstract: This paper examines the viewpoints of labour unions’ leaders in Indonesia and Thailand regarding labour-related corporate social responsibility (CSR) reporting. Fifteen respondents representing leaders from seven labour unions in Indonesia and Thailand were interviewed using semi-structured questions. The results revealed that Indonesian labour unions expected companies to provide a clearly specific section about labour-related CSR in annual reports whereas Thai labour unions expected companies to keep on providing oral disclosures through, for example, meetings in addition to written reports such as annual reports. Employment, Occupational Health and Safety, and Training and Education were considered the most important labour issues to be reported. Equal Remuneration for Women and Men was another issue which was deemed critical to be disclosed in Indonesia. From the lens of ethical stakeholder theory, it appeared that labour unions in the two countries attempted to voice workers’ concerns and facilitate the fulfilment of workers’ information rights. The labour union leaders’ views seemed to be shaped by their ethical belief in how companies should be accountable to workers. The findings of this study can be used by regulators in Indonesia and Thailand as a reference for developing laws which specifically require companies to communicate relevant labour-related CSR information. Journal: Social and Environmental Accountability Journal Pages: 235-258 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2023.2167847 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2167847 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:235-258 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2230000_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Elaine Conway Author-X-Name-First: Elaine Author-X-Name-Last: Conway Title: The Value of Person-Centric CSR in SMEs Journal: Social and Environmental Accountability Journal Pages: 281-284 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2023.2230000 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2230000 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:281-284 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2283019_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Madlen Sobkowiak Author-X-Name-First: Madlen Author-X-Name-Last: Sobkowiak Author-Name: Juliette Senn Author-X-Name-First: Juliette Author-X-Name-Last: Senn Author-Name: Hendrik Vollmer Author-X-Name-First: Hendrik Author-X-Name-Last: Vollmer Title: Rethinking Planetary Boundaries: Accounting for Ecological Limits Abstract: The concept of planetary boundaries offers a framework for understanding and managing humanity’s impact on Earth’s ecological systems. These boundaries mean to delineate a safe operating space in which human activities must remain to ensure the stability of critical Earth processes. Notwithstanding its potential, the planetary boundaries framework faces criticism for its reductionist nature, technocratic approach, and the lack of consideration given to social issues. This commentary explores current accounting research relating to planetary boundaries and emphasises the need for a broader range of interdisciplinary, inclusive, and holistic approaches towards accounting for ecological limits. Drawing from fields such as political ecology, ecofeminism, and environmental justice, we highlight the importance of considering social, economic, and political forces in shaping planetary boundaries. We also recognise the potential challenges in reconciling different forms of accounting for ecological limits and the varieties of knowledge involved. We thus propose maintaining a pluralism of approaches in fostering open communication between the diverse senses and meanings of planetary boundaries and the ecological limits which they articulate. An accounting for planetary boundaries in which diverse ways of knowing, sensing, modelling, and narrating can coexist will encourage, we hope, a more holistic, open, and congenial understanding of our planetary situation. Journal: Social and Environmental Accountability Journal Pages: 259-272 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2023.2283019 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2283019 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:259-272 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2270274_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Noor Afzalina Mohamad Author-X-Name-First: Noor Afzalina Author-X-Name-Last: Mohamad Title: Biodiversity accountability in water utilities: A case study Journal: Social and Environmental Accountability Journal Pages: 287-288 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2023.2270274 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2270274 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:287-288 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2255479_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hamzeh Al Amosh Author-X-Name-First: Hamzeh Author-X-Name-Last: Al Amosh Title: Corporate environmental governance strategies under the dual supervision of the government and the public Journal: Social and Environmental Accountability Journal Pages: 285-286 Issue: 3 Volume: 43 Year: 2023 Month: 09 X-DOI: 10.1080/0969160X.2023.2255479 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2255479 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:285-286 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2298579_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Yusuf Adeneye Author-X-Name-First: Yusuf Author-X-Name-Last: Adeneye Title: Climate Finance Research: A Thematic Review and Directions for the Future Journal: Social and Environmental Accountability Journal Pages: 78-81 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2023.2298579 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2298579 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:78-81 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2320300_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Yves Gendron Author-X-Name-First: Yves Author-X-Name-Last: Gendron Title: An Awkward Signal: The ‘Petroleum and Minerals’ Imprint on the First Conference on Accounting, Governance and Sustainability Abstract: This essay was prompted by an ‘atypical’ announcement, regarding an Accounting, Governance and Sustainability Conference co-organized by the American Accounting Association (AAA) and the King Fahd University of Petroleum and Minerals. I mobilise an epistemological base, drawing on Naomi Oreskes’ recent work, to question the logic and the appropriateness of associating Petroleum and Minerals’ interests with an academic conference on the topic of sustainability. My point is that significant epistemological consequences ensue when a ‘mere’ association of words arouses skepticism regarding the extent of conflict of interest surrounding an event being aimed at fostering knowledge production and dissemination processes on the theme of sustainability. One feature of my argument is that involving explicitly as co-organizer, in the frontstage, a university whose name carries the wording ‘Petroleum and Minerals’ constitutes an awkward signal, which is a disconcerting occurrence given the strong influence of ‘signaling theory’ in the eyes of many AAA members, who adhere to mainstream economic-based accounting research. Journal: Social and Environmental Accountability Journal Pages: 6-16 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2024.2320300 File-URL: http://hdl.handle.net/10.1080/0969160X.2024.2320300 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:6-16 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2327329_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Daniela Senkl Author-X-Name-First: Daniela Author-X-Name-Last: Senkl Title: Imagining Otherwise: Conceptualising Sustainability in an Era of Extractivism Through an Agonistic Feminist Lens: A Response to Gendron (2024) Abstract: This article explores the tension between sustainability, accounting and governance from an agonistic pluralist perspective adopting feminism as a methodology. Inspired by a commentary by Gendron (2024, in this issue) on the trustworthiness of science in the light of industry sponsorship of academic institutions, this article questions more deeply the acceptance of an extractive mindset which weaves into the organising of society as it influences what topics to prioritise and what to leave out of the mainstream narrative. The article draws in particular from the work of Mouffe (2000, 2013; see also Laclau and Mouffe, 2014) and Davis (2016). These studies, alongside other work, in particular by Black and Indigenous scholars, seeking to dismantle the oppressive bodies of capitalism, colonialism, racism, and patriarchy, have inspired my own reflections for this article. While these are all complex issues in and of themselves, which need further exploration beyond the rich body of existing literature, discussing them together and in relation to sustainability provides an opportunity to realise the equivalences in the struggles and encourage the formation of solidarity. Journal: Social and Environmental Accountability Journal Pages: 17-36 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2024.2327329 File-URL: http://hdl.handle.net/10.1080/0969160X.2024.2327329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:17-36 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2332654_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Oana Apostol Author-X-Name-First: Oana Author-X-Name-Last: Apostol Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Title: Reflecting on Recent History, Challenges and Scholarship Opportunities Abstract: This Editorial is not our regular overview of the year (it would be odd to do it so early in the year) but it accompanies a less ordinary issue of the Social and Environmental Accountability Journal (SEAJ). In the first issue of 2024, we feel privileged to have had the opportunity to curate a collection of polemic essays that comment, reflect on and critique recent events and developments of problematic nature: inopportune institutional associations with fossil fuels supporters (AAA collaboration with a Saudi Arabian petroleum and minerals university for the organization of a sustainability conference; the United Nations Climate Change Conference COP28 organized in a Middle East setting) and academic bigotry perpetuating in the new wave of CSR-related research in North America. In this brief Editorial, we first reflect ourselves on the SEAJ history and long-standing tradition to experiment with alternative publishing formats to provide space for engagement with emerging issues that matter for society and our community. We then introduce the collection of articles that form this issue, after which we end by discussing implications of our reflections for the future of social and environmental accounting (SEA)research. Journal: Social and Environmental Accountability Journal Pages: 1-5 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2024.2332654 File-URL: http://hdl.handle.net/10.1080/0969160X.2024.2332654 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:1-5 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2319882_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Manuel Castelo Branco Author-X-Name-First: Manuel Author-X-Name-Last: Castelo Branco Title: The New Wave of CSR-Related Mainstream Accounting Research: On the Performative Effects of Literature Reviews Abstract: This commentary/reflection offers a critical analysis of four articles presenting literature reviews concerning Corporate Social Responsibility (CSR) research in accounting published in North American-based or inspired accounting research journals and of the research on which they focus. This analysis is presented against the backdrop of [Gond, J.P., S. Mena, and S. Mosonyi. 2023. The performativity of literature reviewing: Constituting the corporate social responsibility literature through re-presentation and intervention. Organizational Research Methods 26, no. 2: 195–228] conceptualisation of the performative effects of literature reviews, examinations of the recent resurgence of CSR research in top-tier North American-based accounting journals offered by well-established social and environmental accounting (SEA) researchers, as well as in light of some of the many reviews on the same or similar lines of research. Whilst previous examinations of such resurgence focused on regular articles, this reflection focuses on literature reviews, which I consider a negative development in view of what they represent in terms of the self-referencing behaviour already present in the literature they review. This commentary serves the purpose of cautioning those interested in becoming acquainted with accounting research on CSR-related topics that the reviews examined should not be used as an entry point, given that they offer a rather incomplete picture of such research. Rather, they should only be used after having acquired a global view of CSR-related literature. Journal: Social and Environmental Accountability Journal Pages: 37-62 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2024.2319882 File-URL: http://hdl.handle.net/10.1080/0969160X.2024.2319882 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:37-62 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2313924_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Hamzeh Al Amosh Author-X-Name-First: Hamzeh Author-X-Name-Last: Al Amosh Title: The Anthropocene reality of financial risk Journal: Social and Environmental Accountability Journal Pages: 85-86 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2024.2313924 File-URL: http://hdl.handle.net/10.1080/0969160X.2024.2313924 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:85-86 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2332656_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Arielle Lee Author-X-Name-First: Arielle Author-X-Name-Last: Lee Author-Name: Charika Channuntapipat Author-X-Name-First: Charika Author-X-Name-Last: Channuntapipat Author-Name: Robert Charnock Author-X-Name-First: Robert Author-X-Name-Last: Charnock Title: Climate (in)Justice in Action? A Commentary on COP28 and Emerging Accounting Mechanisms Abstract: With the concept of ‘just transition’ entering the mainstream of intergovernmental climate negotiations, social and environmental accounting scholars have a new and critical role in the global pursuit of climate justice. At its core, accounting mechanisms are being called upon to navigate a paradox inherent to the just transition: pursuing scalability through standardisation and simultaneously prioritising a tailored approach to national and sub-national contexts. While we venture potential conceptual approaches to grapple with this paradox, our priority for this article is to outline what we hope is a starting point for an agenda on accounting for climate justice. It, therefore, looks to provoke debate on an array of research questions and interventions, from the role of COPs (Conferences of the Parties to the United Nations Framework Convention on Climate Change) in giving birth to new accounting mechanisms, to the need to engage with the Intergovernmental Panel on Climate Change (IPCC) to highlight the relevance of accounting research in operationalising climate justice. Irrespective of how our community responds, notions of climate justice are already being made manifest in the international accounting mechanisms that aim to guide a just transition. We therefore call for action from the social and environmental accounting community. Journal: Social and Environmental Accountability Journal Pages: 63-74 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2024.2332656 File-URL: http://hdl.handle.net/10.1080/0969160X.2024.2332656 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:63-74 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2281904_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Saleh F. A. Khatib Author-X-Name-First: Saleh F. A. Author-X-Name-Last: Khatib Title: The role of share repurchases for firms' social and environmental sustainability Journal: Social and Environmental Accountability Journal Pages: 82-84 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2023.2281904 File-URL: http://hdl.handle.net/10.1080/0969160X.2023.2281904 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:82-84 Template-Type: ReDIF-Article 1.0 # input file: REAJ_A_2309842_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Martin Farrar Author-X-Name-First: Martin Author-X-Name-Last: Farrar Title: The coming wave: AI, power and the twenty-first century’s greatest dilemma Journal: Social and Environmental Accountability Journal Pages: 75-77 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/0969160X.2024.2309842 File-URL: http://hdl.handle.net/10.1080/0969160X.2024.2309842 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:75-77