Social and Environmental Accountability Journal

2011 - 2025

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

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Volume 43, issue 3, 2023

On the SEAJ Ethos: Mentorship and Peer Review pp. 193-201

Oana Apostol, Colin Dey and Michelle Rodrigue

Exploring the Attitudes of CFOs Towards Carbon Tax Policy pp. 202-234

Oliver Nnamdi Okafor, Michael Opara, Cynthia Maier and Kenneth Kalu

Expectations on Labour-Related CSR Reporting: Voices from Labour Unions in Indonesia and Thailand pp. 235-258

Fitra Roman Cahaya, Nursalim Nursalim and Nopraenue Dhirathiti

Rethinking Planetary Boundaries: Accounting for Ecological Limits pp. 259-272

Madlen Sobkowiak, Juliette Senn and Hendrik Vollmer

Remembering and Celebrating Thomas Ervin Schneider pp. 273-277

Michele Andreaus, Jan Bebbington, Kathryn Bewley, Giovanna Michelon, Robin Roberts, Michelle Rodrigue and Andrea Romi

Urgent business: five myths business needs to overcome to save itself and the planet pp. 278-280

Femi Oladele

The Value of Person-Centric CSR in SMEs pp. 281-284

Elaine Conway

Corporate environmental governance strategies under the dual supervision of the government and the public pp. 285-286

Hamzeh Al Amosh

Biodiversity accountability in water utilities: A case study pp. 287-288

Noor Afzalina Mohamad

Volume 43, issue 2, 2023

Accounting and Accountability in Competing Worlds: An Overview pp. 95-104

Lee Moerman, Daniel Murphy, Sandra van der Laan and Dianne McGrath

Academics Applying Interventionist Research to Deal with Wicked and Complex Societal Problems pp. 105-122

Laura Corazza, Daniel Torchia and Dario Cottafava

Sociology of Worth: Justifying an Ambitious Sustainability Agenda at a University pp. 123-150

Daniel Murphy

An American Political Ideological Conflict and Its Revelations About Accounting and the Accounting Profession pp. 151-179

Joanne Sopt

Capitalist Realism: Is There No Alternative? pp. 180-183

Terry Harris

CSR communication and Corporate Accountability in the Post-Covid-19 Era pp. 184-187

Xinwu He

ESG disclosure and idiosyncratic risk in initial public offerings pp. 188-189

Hamzeh Al Amosh

Assessing the Implementation of Sustainable Development Goals: Does Integrated Reporting Matter? pp. 190-191

Sonia Umair

Volume 43, issue 1, 2023

The Motivations and Practices of Impact Assessment in Socially Responsible Investing: The French Case and its Implications for the Accounting and Impact Investing Communities pp. 1-29

Diane-Laure Arjaliès, Pierre Chollet, Patricia Crifo and Nicolas Mottis

Assessing the Nexus between Cross-border Infrastructure Projects and Extinction Accounting—from the Belt and Road Initiative Perspective pp. 30-55

Ruopiao Zhang and Carlos Noronha

The Role of the Social and Environmental Accounting Community ‘Post’ Pandemic pp. 56-81

Carmen Correa Ruiz, José Juan Déniz Mayor, Nuria Descalzo Ruiz and Jesse Dillard

Resonance. A sociology of our relationship to the world pp. 82-83

Hendrik Vollmer

Sustainability and Accountability in Public Sector: A Legitimacy Perspective pp. 84-88

Xinwu He

Creating Visibilities: KPIs as a Technology of Governance within Covid-19 Pandemic pp. 89-90

Rosa Esteban-Arrea

Bridging the Understanding of Sustainability Accounting and Organisational Change pp. 91-93

Clement Boyer

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