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

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2021-09-02 DOI:10.1080/0969160X.2021.1986089

M. Laine

引用次数: 3

Abstract

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.

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方法开放性、理论多样性和社会相关性。Jeffrey Unerman对企业可持续发展报告研究的贡献述评

摘要Jeffrey Unerman是社会和环境会计研究界的杰出人物。在这篇综述中，我回顾了他的遗产中的一个具体元素，即Jeffrey独自以及与多位合著者就企业社会和环境披露进行并发表的研究。除了概述这项研究外，我还将对他的工作进行一些思考。我围绕Jeffrey关于组织披露的研究的三个主题进行综述：方法论见解、理论多样性和议程设置讨论。最后，我强调了Jeffrey如何强调追求具有社会相关性的严谨学术研究的重要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.