Social and Environmental Accountability Journal

2011 - 2024

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

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Volume 37, issue 3, 2017

Editorial pp. 153-154

Matias Laine and Carlos Larrinaga

Eye-Tracking Experiments in Social and Environmental Accounting Research pp. 155-173

Charles H. Cho, Amy M. Hageman and Tiphaine Jérôme

Social Accounting into Action: Religion as ‘Moral Source’ pp. 174-189

Stephanie Perkiss and Dale Tweedie

Improving Corporate Political Donations Disclosure: Lessons from Australia pp. 190-202

Shane Leong and James Hazelton

SEC’s 2010 Release on Climate Change: Shifting from Voluntary to Mandatory Climate Change Disclosure pp. 203-221

Martin Freedman and Jin Park

Whose Call to Answer: Institutional Complexity and Firms’ CSR Reporting pp. 222-222

Lies Bouten

Narrative Reporting and Crises: British Petroleum and Shell, 1950–1958 pp. 222-223

Annika Beelitz

Towards Environmental Management Accounting for Trade-Offs pp. 223-225

S. Leanne Keddie

Stakeholder Relationships, Engagement, and Sustainability Reporting pp. 225-226

Aideen O’Dochartaigh

Voluntary Disclosure of GHG Emissions: Contrasting the CDP with Corporate Reports pp. 226-227

Nadra Pencle

Potential Users’ Perceptions of General Purpose Water Accounting Reports pp. 227-228

Shona Russell

Pioneers of Critical Accounting: A Celebration of the Life of Tony Lowe pp. 229-232

Rob Gray and Matthew Scobie

Editorial Board pp. ebi-ebi

The Editors

Volume 37, issue 2, 2017

Exposing Students to Environmental Sustainability in Accounting: An Analysis of Its Impacts in a US Setting pp. 81-96

W. Eric Lee, Rachel N. Birkey and Dennis M. Patten

The Evolution of Corporate Social Responsibility Assurance – A Longitudinal Study pp. 97-117

Barry Ackers

Statement of Social Performance: Opportunities and Barriers to Adoption pp. 118-136

Belinda Luke

Global Climate Change Responsiveness in the USA: An Estimation of Population Coverage and Implications for Environmental Accountants pp. 137-143

Jan Bebbington and Jason Harrison

The MultiCapital Scorecard: Re-thinking Organizational Performance pp. 144-146

Rob Gray

Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States pp. 147-148

Mercedes Luque-Vílchez

Sustainable Universities – A Study of Critical Success Factors for Participatory Approaches pp. 148-149

Paulina Arroyo

Differences in Auditor’s Materiality Assessments When Auditing Financial Statements and Sustainability Reports pp. 149-150

Andrea M. Romi

Strategic Cost Management and Performance: The Case of Environmental Costs pp. 150-151

Clémence Stanley

Strategies of Legitimacy Through Social Media: The Networked Strategy pp. 151-152

Pablo Gomez-Carrasco

Volume 37, issue 1, 2017

Social Enterprise, Accountability and Social Accounting pp. 1-5

Hannele Mäkelä, Jane Gibbon and Ericka Costa

What’s So Social About Social Return on Investment? A Critique of Quantitative Social Accounting Approaches Drawing on Experiences of International Microfinance pp. 6-17

Pål Vik

Sense-making Accountability: Netnographic Study of an Online Public Perspective pp. 18-32

May Aung, Sina Bahramirad, Ruben Burga, Mychal-Ann Hayhoe, Shuyue Huang and Joshua LeBlanc

Cattle, Land, People, and Accountability Systems: The Makings of a Values-based Organisation pp. 33-58

Jesse Dillard and Madeleine Pullman

Contemporary Challenges Facing Social Enterprises and Community Organisations Seeking to Understand Their Social Value pp. 59-65

Alan Kay and Lisa McMullan

Moving on from Scaling Up: Further Progress in Developing Social Impact Measurement in the Third Sector pp. 66-72

Colin Dey and Jane Gibbon

After Greenwashing: Symbolic Corporate Environmentalism and Society pp. 73-74

Osamuyimen Egbon

The Political Dynamics of Sustainable Coffee: Contested Value Regimes and the Transformation of Sustainability pp. 75-76

Diane-Laure Arjaliès

Being business-like While Pursuing a Social Mission: Acknowledging the Inherent Tensions in US Non-profit Organizing pp. 76-77

Ericka Costa

Managing Biodiversity Through Stakeholder Involvement: Why, Who and for What Initiatives? pp. 77-78

Anna Heikkinen

The Sustainability Balanced Scorecard: A Systematic Review of Architectures pp. 78-79

Marc Journeault

The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports pp. 79-80

Adriana Rossi

Volume 36, issue 3, 2016

Editorial pp. 167-169

Matias Laine and Carlos Larrinaga

The Accounting and Accountability Practices of Fairtrade International (FLO) pp. 170-187

Homaira Semeen, Muhammad Islam and Annette Quayle

Crisis Narratives and the Abandonment of CSR during the Financial Crisis: Notes from Systems Integrated pp. 188-202

Ken Weir

‘What if Technology Worked in Harmony with Nature?’ Imagining Climate Change Through Prius Advertisements pp. 203-204

Juergen Seufert

Enhancing Stakeholder Interaction Through Environmental Risk Accounts pp. 204-205

Sarah Boyar

Sustainable Development and Industry Self-regulation: Developments in the Global Mining Sector pp. 205-206

Abby Hilson

Royal Dutch Shell in Nigeria: Where do Responsibilities End? pp. 206-207

Matthew Scobie

The Co-Construction of NGO Accountability. Aligning Imposed and Felt Accountability in NGO-Funder Accountability Relationships pp. 207-208

Kirsty Munro

The utopia of rules. On technology, stupidity, and the secret joys of bureaucracy pp. 209-210

Carlos Larrinaga

Editorial Board pp. ebi-ebi

The Editors

Volume 36, issue 2, 2016

Measuring and Reporting on Social Performance: From Numbers and Narratives to a Useful Reporting Framework for Social Enterprises pp. 103-123

Belinda Luke

The Joint Influence of Evaluation Mode and Benchmark Signal on Environmental Accounting-Relevant Decisions pp. 124-152

Hank C. Alewine and Dan N. Stone

Reading for Displeasure: Why Bother with Social Accounting at All? pp. 153-161

Rob Gray

(Re)presenting ‘Sustainable Organizations’ pp. 162-163

Evangeline Elijido-Ten

Rhetoric and Argument in Social and Environmental Reporting: The Dirty Laundry Case pp. 163-164

Elisa Breuer Vasco

Developing a Reporting and Evaluation Framework for Biodiversity pp. 164-164

Gunnar Rimmel

Tools of Legitimacy: The Case of the Petrobras Corporate Blog pp. 165-166

Petros Vourvachis

Accounting and Sustainable Development: An Exploration pp. 165-165

Moritz von Schwedler

Volume 36, issue 1, 2016

EU Regulation of Corporate Social and Environmental Reporting pp. 1-9

Thomas Riise Johansen

Mandatory Disclosure about Environmental and Employee Matters in the Reports of Italian-Listed Corporate Groups pp. 10-33

Ericka Costa and Marisa Agostini

Environmental Reporting Regulations and Reporting Practices pp. 34-55

Even Fallan

Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain pp. 56-75

Mercedes Luque-Vílchez and Carlos Larrinaga

The ‘Coalition of the Unlikely’ Driving the EU Regulatory Process of Non-Financial Reporting pp. 76-89

David Monciardini

A Reply to Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory pp. 90-92

Roman Lanis and Grant Richardson

Environmental, Social and Governance Reporting in China pp. 92-93

Shan Zhou

Responsible Tax as Corporate Social Responsibility: The Case of Multinational Enterprises and Effective Tax in India pp. 94-94

Oana Apostol

A Genealogy of Accounting Materiality pp. 95-95

Rebecca Bolt

Just A Passing Fad?: The Diffusion and Decline of Environmental Reporting in the Finnish Water Sector pp. 95-97

Caterina Pesci

On The Government of the Living: Lectures at the Collège de France, 1979--1980 pp. 98-101

Leonardo Rinaldi