Social and Environmental Accountability Journal

2011 - 2024

Current editor(s): Jeffrey Unerman, John Ferguson and Jan Bebbington

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Volume 42, issue 3, 2022

Reflecting on Inspiration and Orientation pp. 129-139

Michelle Rodrigue and Colin Dey

Managing the Regulatory Space: Examining Credit Union Accountability to Government in a Lightly Regulated Context pp. 140-159

Antonius Sumarwan, Belinda Luke and Craig Furneaux

Pacific Step-Up: Exploring Geopolitical Accountability for Aid in Solomon Islands pp. 160-183

Bridget Poiohia, Lee Moerman and Stephanie Perkiss

Materiality of Environmental and Social Reporting: Insights from Minority Stakeholders pp. 184-207

Haruna Maama, Kingsley Opoku Appiah and Mishelle Doorasamy

Still Flying in the Face of Low-carbon Scholarship? A Final Call for the CSEAR Community to Get on Board pp. 208-222

Colin Dey and Shona Russell

Accounting for Anticorruption: Where Are the Social and Environmental Accounting Scholars? pp. 223-234

Oana Apostol

A Tribute to the Life and Scholarship of Conny Beck pp. 235-237

Jane Andrew

Breaking boundaries: (counter) accounts during the pandemic – letters for future generations pp. 238-239

Lies Bouten

Sustainability Reporting: A Nuanced View of Challenges pp. 240-243

Xinwu He

Policy and Accounting Implications for Ocean Sustainability: Exploring the Ocean 100 Keystone Actors pp. 244-245

Elena Carrión

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 pp. 246-247

N. Descalzo-Ruiz

Volume 42, issue 1-2, 2022

Accounting and Climate Finance: Engaging with the Intergovernmental Panel on Climate Change pp. v-viii

Robert Charnock and Ian Thomson

Engaging with the IPCC on Climate Finance: A Call to Action and Platform for Social and Environmental Accounting Scholars pp. 1-10

Ian Thomson and Robert Charnock

There Should be More Normative Research on How Social and Environmental Accounting Should be Done pp. 11-17

Matthew Brander

Climate Reporting Related to the TCFD Framework: An Exploration of the Air Transport Sector pp. 18-37

Bastien David and Sophie Giordano-Spring

Mobilising Islamic Funds for Climate Actions: From Transparency to Traceability pp. 38-62

Raeni Raeni, Ian Thomson and Ann-Christine Frandsen

Mandatory Versus Voluntary GHG Emissions Disclosures and Credit Risk pp. 63-92

Anis Maaloul and Matthew Wegener

Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3 pp. 93-115

Nicolas Garcia-Torea, Sophie Giordano-Spring, Carlos Larrinaga and Géraldine Rivière-Giordano

Intrinsic Capability: Implementing Intrinsic Sustainable Development For An Ecological Civilisation pp. 116-118

Olga Cam

Accountability and evaluation within nonprofit organisations pp. 119-121

Kylie Kingston

A Typology of Sustainability Assurance Providers Requiring Further Research pp. 121-124

Xinwu He

Framing sustainable development challenges: accounting for SDG-15 in the UK pp. 124-125

Justyna Bekier

Fossil Fuel Reserves and Resources Reporting and Unburnable Carbon: Investigating Conflicting Accounts pp. 125-127

Zaheda Daruwala

Volume 41, issue 3, 2021

Editorial 2021: Reflections on Vision and Perseverance pp. 139-149

Michelle Rodrigue and Helen Tregidga

Roles of Accounting for the Contested Terrain of Social Enterprises pp. 150-171

Hannele Mäkelä

Sustainability Reporting as a Consequence of Environmental Orientation: A Comparison of Sustainability Reporting by German Emerging Davids and Greening Goliaths pp. 172-193

Philipp Hummel

Animals, Activists and Accounting: On Confronting an Intellectual Dead End pp. 194-200

Eija Vinnari

Diversity, Inclusion, and the Opportunities for Accounting Research pp. 201-207

Matthew Egan

Methodological Openness, Theoretical Diversity and Societal Relevance. A Review of Jeffrey Unerman’s Contributions to the Corporate Sustainability Reporting Research pp. 208-218

Matias Laine

On Jeffrey Unerman and the Future of NGO Accountability pp. 219-232

Roel Boomsma

What Comes After Entanglement? Activism, Anthropocentrism, and an Ethics of Exclusion pp. 233-235

Hendrik Vollmer

Thematic Review on the Concept of Normativity in Environmental Reporting pp. 236-238

Blerita Korca

Management Accounting Systems in Institutional Complexity: Hysteresis and Boundaries of Practices in Social Housing pp. 239-240

Annelies Fievez

The role and impact of professional accountancy associations on accounting education research: An international study pp. 240-241

Bisola Joloko

Volume 41, issue 1-2, 2021

Editorial: Accounting and ConservationTo Live in Harmony with Nature, We Must Organise Nature pp. 1-7

Thomas Cuckston

Assessing the Emancipatory Nature of Chinese Extinction Accounting pp. 8-36

Longxiang Zhao and Jill Atkins

A Practical Application of Accounting for Biodiversity: The Case of Soil Health pp. 37-65

Warren Maroun and Jill Atkins

Accounting for Biodiversity and Extinction: The Case of South African National Parks pp. 66-97

M. Büchling and W. Maroun

Angry Birds – The Use of International Union for the Conservation of Nature Categories as Biodiversity Disclosures in Extinction Accounting pp. 98-123

Gunnar Rimmel

No Friend but the Mountains: Writing from Manus Prison pp. 124-126

Matthew Scobie

Sustainability Assurance: A Call for Specialist Standards pp. 127-129

Xinwu He

Excellent and Gender Equal? Academic Motherhood and ‘Gender Blindness’ in Norwegian Academia pp. 129-130

Casey Camors

Matter of opinion: exploring the socio-political nature of materiality disclosures in sustainability reporting pp. 131-132

Putu Agus Ardiana

When Is There a Sustainability Case for CSR? Pathways to Environmental and Social Performance Improvements pp. 132-133

Christophor Tsui

Visuality as Greenwashing: The Case of BP and Deepwater Horizon pp. 134-134

Iris Burgia

Corporate reporting metamorphosis: empirical findings from state-owned enterprises pp. 135-135

Putu Agus Ardiana

Corporate Social Responsibility (CSR) Communication and Small and Medium Sized Enterprises: The Governmentality Dilemma of Explicit and Implicit CSR Communication pp. 136-137

Eleanor McNally

Volume 40, issue 3, 2020

Editors Introduction to the Special Issue. I (we) won’t back down: Rob Gray’s Tribute Album pp. 155-165

Michelle Rodrigue and Helen Tregidga

Rob Gray, Forever Inspiring The Greening of Accountancy pp. 166-170

Andrea B. Coulson

‘We Don’t Need No Thought Control’ – Rob Gray’s Fight Against ‘Indoctrination’ in Accounting Education pp. 171-174

John Ferguson

Sailing the Big Blue Boat: Rob Gray and the Blue Meanies pp. 175-180

Lee D. Parker

Foundations, Evolution and Impact of Rob Gray’s Social Accounting Project: Lessons for Emerging Scholars pp. 181-185

Carol Tilt

‘The World for Which we Account’: Systems Thinking in Rob Gray’s Works pp. 186-190

Carlos Larrinaga

Sustainability Reporting and Value Creation pp. 191-197

Carol Adams

Looking Further, Speaking out Louder: Tribute to Rob Gray pp. 198-204

Matias Laine

From Gray to Green Accounting pp. 205-208

Ian Thomson

Tribute to My Academic Father – Professor Rob Gray pp. 209-213

Tiffany C. H. Leung

Honouring Rob Gray’s CSEAR Legacy pp. 214-218

Robin W. Roberts

Transition, Transformation, Commitment pp. 219-222

Jesse Dillard and Mary Ann Reynolds

Finance and Financial Markets: The Hidden and Implacable Conundrum at the Heart of the Sustainability problematique? pp. 223-228

Rob Gray

Volume 40, issue 2, 2020

Building from Scratch: An Auto-ethnographic Approach for the Development of a Social Reporting Model pp. 101-115

Adrian Zicari and Luis Perera-Aldama

The Verbal Tone in Mandatory Environmental Disclosures: Evidence from Changes in Disclosures Following SEC Guidance pp. 116-139

Shu Feng and Lucia S. Gao

Relevance of SEA to a Global Financial Centre Under One Country Two Systems: Engaging Stakeholders for Sustainability and Climate Change pp. 140-148

Artie W. Ng and Tiffany C. H. Leung

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 pp. 149-151

Kylie Kingston

Sustainability Struggles: Conflicting Cultures and Incompatible Logics pp. 152-153

Marek Reuter

Contested Compliance Regimes in Global Production Networks: Insights from the Bangladesh Garment Industry pp. 153-154

Anees Farrukh

Volume 40, issue 1, 2020

Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond pp. 1-23

Matias Laine, Matthew Scobie, Matthew Sorola and Helen Tregidga

A Meta-Review of SEAJ: The Past and Projections for 2020 and Beyond pp. 24-41

Olayinka Moses, Fj Mohaimen and Mofoluwaso Emmanuel

Imagining the Future of Social and Environmental Accounting Research for Pacific Small Island Developing States pp. 42-52

Glenn Finau

Exploring the Potential Links between Social and Environmental Accounting and Political Ecology pp. 53-74

Fabián Leonardo Quinche-Martín and Andrés Cabrera-Narváez

A Limb, Not a Lens: Re-thinking Theory’s Role in Social and Environmental Accounting Research pp. 75-92

Dale Tweedie

When CSR backfires: understanding stakeholders’ negative responses to corporate social responsibility pp. 93-94

Kenneth A. Fox

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 pp. 95-97

Madlen Sobkowiak

A stakeholder theory perspective on business models: value creation for sustainability pp. 98-98

Joanna Kitchen

Critical Dialogical Accountability: From Accounting-based Accountability to Accountability-based Accounting pp. 99-100

David Yates