Social and Environmental Accountability Journal最新文献_第3页

On the SEAJ Ethos: Mentorship and Peer Review 关于 SEAJ 伦理学：导师和同行评审

Social and Environmental Accountability Journal Pub Date : 2023-09-02 DOI: 10.1080/0969160X.2023.2270460

O. Apostol, Colin Dey, Michelle Rodrigue

引用次数: 0

Rethinking Planetary Boundaries: Accounting for Ecological Limits 重新思考行星边界：考虑生态极限

Social and Environmental Accountability Journal Pub Date : 2023-09-02 DOI: 10.1080/0969160X.2023.2283019

Madlen Sobkowiak, Juliette Senn, Hendrik Vollmer

{"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":"70 1","pages":"259 - 272"},"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}

引用次数: 0

The Value of Person-Centric CSR in SMEs 以人为本的企业社会责任在中小企业中的价值

Social and Environmental Accountability Journal Pub Date : 2023-07-01 DOI: 10.1080/0969160x.2023.2230000

E. Conway

引用次数: 0

Capitalist Realism: Is There No Alternative? 资本主义现实主义:别无选择吗?

Social and Environmental Accountability Journal Pub Date : 2023-05-04 DOI: 10.1080/0969160x.2023.2230001

Terry Harris

引用次数: 0

Accounting and Accountability in Competing Worlds: An Overview 竞争世界中的会计与问责:概述

Social and Environmental Accountability Journal Pub Date : 2023-05-04 DOI: 10.1080/0969160X.2023.2233527

Lee Moerman, D. Murphy, Sandra van der Laan, Dianne McGrath

引用次数: 1

Assessing the Implementation of Sustainable Development Goals: Does Integrated Reporting Matter? 评估可持续发展目标的执行情况：综合报告重要吗？

Social and Environmental Accountability Journal Pub Date : 2023-05-04 DOI: 10.1080/0969160X.2023.2242712

Sonia Umair

引用次数: 0

CSR communication and Corporate Accountability in the Post-Covid-19 Era 后19世纪的企业社会责任沟通与企业问责制

Social and Environmental Accountability Journal Pub Date : 2023-05-04 DOI: 10.1080/0969160X.2023.2221062

Xinwu He

{"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":"43 1","pages":"184 - 187"},"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}

引用次数: 0

Sociology of Worth: Justifying an Ambitious Sustainability Agenda at a University 价值社会学:为大学雄心勃勃的可持续发展议程辩护

Social and Environmental Accountability Journal Pub Date : 2023-05-04 DOI: 10.1080/0969160X.2023.2222113

D. Murphy

{"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":"43 1","pages":"123 - 150"},"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}

引用次数: 2

ESG disclosure and idiosyncratic risk in initial public offerings. ESG披露与首次公开发行的特殊风险。

Social and Environmental Accountability Journal Pub Date : 2023-02-28 DOI: 10.1080/0969160X.2023.2178150

Hamzeh Al Amosh

引用次数: 1

Academics Applying Interventionist Research to Deal with Wicked and Complex Societal Problems 学术界应用介入研究来处理邪恶而复杂的社会问题

Social and Environmental Accountability Journal Pub Date : 2023-02-28 DOI: 10.1080/0969160X.2023.2181838

Laura Corazza, Daniel Torchia, D. Cottafava

{"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":"150 1","pages":"105 - 122"},"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}

引用次数: 2