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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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# 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
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Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:129-139
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# 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
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# 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
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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
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Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:246-247
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# 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
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# 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
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# 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
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# 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
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# 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
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# 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
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Handle: RePEc:taf:seaccj:v:42:y:2022:i:3:p:244-245
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# 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
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# 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
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Handle: RePEc:taf:seaccj:v:43:y:2023:i:1:p:84-88
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# 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
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# 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
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# 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
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# 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
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# 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
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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
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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
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# 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
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# 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
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# 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
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# 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
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# 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
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Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:190-191
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# 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
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Handle: RePEc:taf:seaccj:v:43:y:2023:i:2:p:95-104
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# 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
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Handle: RePEc:taf:seaccj:v:43:y:2023:i:3:p:193-201
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# 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
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# 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
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# 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
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# 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
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# 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
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# 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
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# 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
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# 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
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# 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
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Handle: RePEc:taf:seaccj:v:44:y:2024:i:1:p:78-81
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# 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
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# 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
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# 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
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# 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
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# 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
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# 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
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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
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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