Pub Date : 2023-09-02DOI: 10.1080/0969160X.2023.2270460
O. Apostol, Colin Dey, Michelle Rodrigue
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).
{"title":"On the SEAJ Ethos: Mentorship and Peer Review","authors":"O. Apostol, Colin Dey, Michelle Rodrigue","doi":"10.1080/0969160X.2023.2270460","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2270460","url":null,"abstract":"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).","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139343308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-02DOI: 10.1080/0969160X.2023.2283019
Madlen Sobkowiak, Juliette Senn, Hendrik Vollmer
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.
{"title":"Rethinking Planetary Boundaries: Accounting for Ecological Limits","authors":"Madlen Sobkowiak, Juliette Senn, Hendrik Vollmer","doi":"10.1080/0969160X.2023.2283019","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2283019","url":null,"abstract":"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.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139343268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-01DOI: 10.1080/0969160x.2023.2230000
E. Conway
{"title":"The Value of Person-Centric CSR in SMEs","authors":"E. Conway","doi":"10.1080/0969160x.2023.2230000","DOIUrl":"https://doi.org/10.1080/0969160x.2023.2230000","url":null,"abstract":"","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43525420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.1080/0969160x.2023.2230001
Terry Harris
{"title":"Capitalist Realism: Is There No Alternative?","authors":"Terry Harris","doi":"10.1080/0969160x.2023.2230001","DOIUrl":"https://doi.org/10.1080/0969160x.2023.2230001","url":null,"abstract":"","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136375132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.1080/0969160X.2023.2233527
Lee Moerman, D. Murphy, Sandra van der Laan, Dianne McGrath
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.
{"title":"Accounting and Accountability in Competing Worlds: An Overview","authors":"Lee Moerman, D. Murphy, Sandra van der Laan, Dianne McGrath","doi":"10.1080/0969160X.2023.2233527","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2233527","url":null,"abstract":"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.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44954117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.1080/0969160X.2023.2242712
Sonia Umair
multivariate analyses show that Malaysian companies recognise the importance of the SDGs and are trying to work side by side with the government to achieve the SDGs. This study revealed that a growing number of companies aligned their activities and strategies with the SDGs between 2016 and 2020. Although the coverage of all goals has increased, the results indicate that the top disclosed goal in 2020 is SDG8 (Decent Work and Economic Growth). Notably, less attention was paid to SDG1 (No Poverty) and SDG2 (Zero Hunger). According to their observation, companies believe that reducing
{"title":"Assessing the Implementation of Sustainable Development Goals: Does Integrated Reporting Matter?","authors":"Sonia Umair","doi":"10.1080/0969160X.2023.2242712","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2242712","url":null,"abstract":"multivariate analyses show that Malaysian companies recognise the importance of the SDGs and are trying to work side by side with the government to achieve the SDGs. This study revealed that a growing number of companies aligned their activities and strategies with the SDGs between 2016 and 2020. Although the coverage of all goals has increased, the results indicate that the top disclosed goal in 2020 is SDG8 (Decent Work and Economic Growth). Notably, less attention was paid to SDG1 (No Poverty) and SDG2 (Zero Hunger). According to their observation, companies believe that reducing","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46186939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.1080/0969160X.2023.2221062
Xinwu He
COVID-19 has further highlighted the connections among climate change, deforestation, biodiversity loss, health, poverty, economic growth, and global financial stability, fostering people’s awareness of sustainable development and environmental, social, and governance (ESG) issues. In the post-COVID-19 era, companies are expected to reassess, rebuild, and report their relationship with nature, people, and society to become more resilient, withstand future volatile situations, and achieve long-term value creation. This article reviews four recent publications exploring how companies have communicated their responsibility and accountability during the COVID-19 pandemic, which has implications for corporate reporting, organisational transparency, and stakeholder accountability in the post-pandemic world. This thematic review indicates that it is time for companies to reconsider their business model and shift their focus from profit-driven to stakeholder-oriented, as ‘human beings are at the centre of any value creation process’ (Dyczkowska et al. 2022, 176). Nowadays, large and small scale organisations increasingly disclose information via websites or social media. In this context, Camilleri (2022) explores external stakeholders’ attitudes toward online corporate social responsibility (CSR) communications. The author drew on Elaboration Likelihood Model (ELM) 1 and gathered empirical data from a
2019冠状病毒病进一步凸显了气候变化、森林砍伐、生物多样性丧失、健康、贫困、经济增长和全球金融稳定之间的联系，提高了人们对可持续发展和环境、社会和治理(ESG)问题的认识。在后新冠肺炎时代，企业需要重新评估、重建和报告其与自然、人类和社会的关系，以增强复原力，抵御未来的动荡局势，实现长期价值创造。本文回顾了最近发表的四篇文章，探讨了公司在COVID-19大流行期间如何传达其责任和问责制，这对大流行后世界的公司报告、组织透明度和利益相关者问责制产生了影响。这一专题审查表明，公司是时候重新考虑他们的商业模式，将他们的重点从利润驱动转向以利益相关者为导向，因为“人类是任何价值创造过程的中心”(Dyczkowska et al. 2022, 176)。如今，大大小小的组织越来越多地通过网站或社交媒体披露信息。在此背景下，Camilleri(2022)探讨了外部利益相关者对在线企业社会责任(CSR)传播的态度。作者借鉴了精化似然模型(ELM) 1，并从a
{"title":"CSR communication and Corporate Accountability in the Post-Covid-19 Era","authors":"Xinwu He","doi":"10.1080/0969160X.2023.2221062","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2221062","url":null,"abstract":"COVID-19 has further highlighted the connections among climate change, deforestation, biodiversity loss, health, poverty, economic growth, and global financial stability, fostering people’s awareness of sustainable development and environmental, social, and governance (ESG) issues. In the post-COVID-19 era, companies are expected to reassess, rebuild, and report their relationship with nature, people, and society to become more resilient, withstand future volatile situations, and achieve long-term value creation. This article reviews four recent publications exploring how companies have communicated their responsibility and accountability during the COVID-19 pandemic, which has implications for corporate reporting, organisational transparency, and stakeholder accountability in the post-pandemic world. This thematic review indicates that it is time for companies to reconsider their business model and shift their focus from profit-driven to stakeholder-oriented, as ‘human beings are at the centre of any value creation process’ (Dyczkowska et al. 2022, 176). Nowadays, large and small scale organisations increasingly disclose information via websites or social media. In this context, Camilleri (2022) explores external stakeholders’ attitudes toward online corporate social responsibility (CSR) communications. The author drew on Elaboration Likelihood Model (ELM) 1 and gathered empirical data from a","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46021465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.1080/0969160X.2023.2222113
D. Murphy
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.
{"title":"Sociology of Worth: Justifying an Ambitious Sustainability Agenda at a University","authors":"D. Murphy","doi":"10.1080/0969160X.2023.2222113","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2222113","url":null,"abstract":"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.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"59637390","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-28DOI: 10.1080/0969160X.2023.2178150
Hamzeh Al Amosh
Reber et al. (2022) investigate the relationship between environmental, social, and governance (ESG) disclosure practices and associated risks in initial public o ff erings (IPO). In practice
{"title":"ESG disclosure and idiosyncratic risk in initial public offerings.","authors":"Hamzeh Al Amosh","doi":"10.1080/0969160X.2023.2178150","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2178150","url":null,"abstract":"Reber et al. (2022) investigate the relationship between environmental, social, and governance (ESG) disclosure practices and associated risks in initial public o ff erings (IPO). In practice","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43541369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-28DOI: 10.1080/0969160X.2023.2181838
Laura Corazza, Daniel Torchia, D. Cottafava
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.
{"title":"Academics Applying Interventionist Research to Deal with Wicked and Complex Societal Problems","authors":"Laura Corazza, Daniel Torchia, D. Cottafava","doi":"10.1080/0969160X.2023.2181838","DOIUrl":"https://doi.org/10.1080/0969160X.2023.2181838","url":null,"abstract":"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.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41274929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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