Social and Environmental Accountability Journal最新文献_第5页

Global COVID-19 lockdown highlights humans as both threats and custodians of the environment. Biological Conservation, 263, 109175 全球COVID-19封锁凸显了人类既是环境的威胁，也是环境的守护者。生物保护，26,109175

Social and Environmental Accountability Journal Pub Date : 2022-09-02 DOI: 10.1080/0969160X.2022.2135689

N. Descalzo-Ruiz

{"title":"Global COVID-19 lockdown highlights humans as both threats and custodians of the environment. Biological Conservation, 263, 109175","authors":"N. Descalzo-Ruiz","doi":"10.1080/0969160X.2022.2135689","DOIUrl":"https://doi.org/10.1080/0969160X.2022.2135689","url":null,"abstract":"The quasi-experimental conditions of the global COVID-19 lockdown can illuminate new paths for our role as stewards of nature. On April 5th, 2020, it was estimated that 4.4 billion people were a ﬀ ected by lockdown measures (i.e. 57% of the world ’ s population). First impressions and reports led to the belief that reducing human presence and mobility only positively a ﬀ ected ecosystems. However, a more detailed and area-speci ﬁ c analysis reveals that humans also have a key role as custodians of nature, which was also negatively impacted by the lockdown. In Bates et al. (2021), nearly 350 scientists present data from 67 di ﬀ erent countries about the e ﬀ ects of the global COVID-19 lockdown in 2020 on the relationship of humans with wildlife and ecosystems. The study aggregates media reports, qualitative observations, and more than 300 responses on wildlife using data provided by scienti ﬁ c monitoring programmes covering large geographic areas. In total, more than 1.000 assessments are integrated to under-stand both the positive and negative e ﬀ ects of the lockdown and how these interact in four main areas: 1) human mobility and activity, 2) biodiversity threats, 3) wildlife responses, and 4) social structures and systems for conservation. In a highly intercon-nected globalised society, in a matter of days, air travel decreased by 75%, driving by 41%, and marine tra ﬃ c by 9%, while humans stayed most of their time at home. This phenomenon, which provides quasi-experimental conditions for studying the impact of human activity on nature, was named anthropause by Rutz et al. (2020). The ﬁ rst set of observations of Bates et al. (2021) renders visible the unexpected negative consequences of the lack of human presence, surveillance, and active conservation e ﬀ orts for biodiversity. In countries where outdoor activities were allowed, visits to","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"42 1","pages":"246 - 247"},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43565073","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

Accounting for Anticorruption: Where Are the Social and Environmental Accounting Scholars? 反腐败会计:社会与环境会计学者在哪里?

Social and Environmental Accountability Journal Pub Date : 2022-09-02 DOI: 10.1080/0969160X.2022.2146151

O. Apostol

引用次数: 2

Policy and Accounting Implications for Ocean Sustainability: Exploring the Ocean 100 Keystone Actors 海洋可持续性的政策和会计影响：探索海洋100个关键参与者

Social and Environmental Accountability Journal Pub Date : 2022-08-26 DOI: 10.1080/0969160X.2022.2115633

Elena Carrión

引用次数: 0

Still Flying in the Face of Low-carbon Scholarship? A Final Call for the CSEAR Community to Get on Board 面对低碳奖学金仍在飞翔？CSEAR社区加入的最后呼吁

Social and Environmental Accountability Journal Pub Date : 2022-07-05 DOI: 10.1080/0969160X.2022.2094983

Colin Dey, S. Russell

{"title":"Still Flying in the Face of Low-carbon Scholarship? A Final Call for the CSEAR Community to Get on Board","authors":"Colin Dey, S. Russell","doi":"10.1080/0969160X.2022.2094983","DOIUrl":"https://doi.org/10.1080/0969160X.2022.2094983","url":null,"abstract":"ABSTRACT Socio-ecological crises in the Anthropocene are shaking the assumptions, norms and practices of many disciplines. The climate emergency and the COVID-19 pandemic have substantially disrupted academic work and life with calls to return to normal, embrace change and many other options in between. Here, we invite critical discussion and reflection amongst the Centre for Social & Environmental Accounting Research (CSEAR) community on our collective reliance on international in-person conferences and associated air travel. In doing so, we seek to highlight the ways in which our intellectual and practical endeavours are increasingly being shaped by both the climate crisis and debates around post-pandemic academia. We also report on the results of a (pre-pandemic) survey of the CSEAR community, which reveals highly differentiated patterns of air travel, echoing global patterns of dependency and inequality. Following this, we outline various practical solutions that have been proposed or introduced at individual, institutional and community levels. These include recent grassroots campaigns which have sought to mobilise opinion around the issues and explore different practices and modes of organising knowledge production, as well as the work of other academic communities attempting to enact commitments to lower their carbon emissions. Finally, we briefly outline the wider contours around low carbon scholarship and conclude by considering whether this is sufficient to contribute to collective efforts for scholarship for sustainability.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"42 1","pages":"208 - 222"},"PeriodicalIF":0.0,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44592478","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

A Tribute to the Life and Scholarship of Conny Beck 对康尼·贝克生平和学术成就的致敬

Social and Environmental Accountability Journal Pub Date : 2022-06-05 DOI: 10.1080/0969160x.2022.2085130

J. Andrew

引用次数: 1

Breaking boundaries: (counter) accounts during the pandemic – letters for future generations 打破界限:大流行期间的(反)帐户——给子孙后代的信

Social and Environmental Accountability Journal Pub Date : 2022-05-25 DOI: 10.1080/0969160X.2022.2079896

Lies Bouten

引用次数: 4

There Should be More Normative Research on How Social and Environmental Accounting Should be Done 社会与环境会计应如何进行规范性研究

Social and Environmental Accountability Journal Pub Date : 2022-05-04 DOI: 10.1080/0969160X.2022.2066554

M. Brander

{"title":"There Should be More Normative Research on How Social and Environmental Accounting Should be Done","authors":"M. Brander","doi":"10.1080/0969160X.2022.2066554","DOIUrl":"https://doi.org/10.1080/0969160X.2022.2066554","url":null,"abstract":"ABSTRACT I suggest that the SEA research community has not engaged significantly with the Intergovernmental Panel on Climate Change because our community generally does not offer normative policy-focused advice on how to account for climate change. This raises the question ‘Why not?’. It cannot be because there is no demand for normative accounting guidance, as examples of this need abound everywhere. And it cannot be because normativity is ‘not academic’ as other academic disciplines engage in normative research, notably the fields of economics and life cycle assessment. The SEA research community may be constrained by its social constructivist epistemology, its focus on explanatory theory which drives us towards explanatory rather than normative questions, and our training in social science research methods rather than direct engagement with how to do social and environmental accounting. Notwithstanding the challenges there is a pressing need for better accounting practice, and who better to develop methods for social and environmental accounting than the social and environmental accounting research community? Arguably, there should be more normative research on how social and environmental accounting should be done.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"42 1","pages":"11 - 17"},"PeriodicalIF":0.0,"publicationDate":"2022-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45489862","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: 7

Engaging with the IPCC on Climate Finance: A Call to Action and Platform for Social and Environmental Accounting Scholars 参与IPCC气候融资:社会与环境会计学者的行动呼吁和平台

Social and Environmental Accountability Journal Pub Date : 2022-05-04 DOI: 10.1080/0969160X.2022.2085131

I. Thomson, Robert Charnock

引用次数: 4

Mobilising Islamic Funds for Climate Actions: From Transparency to Traceability 为气候行动动员伊斯兰基金:从透明度到可追溯性

Social and Environmental Accountability Journal Pub Date : 2022-04-22 DOI: 10.1080/0969160X.2022.2066553

Raeni Raeni, I. Thomson, A. Frandsen

{"title":"Mobilising Islamic Funds for Climate Actions: From Transparency to Traceability","authors":"Raeni Raeni, I. Thomson, A. Frandsen","doi":"10.1080/0969160X.2022.2066553","DOIUrl":"https://doi.org/10.1080/0969160X.2022.2066553","url":null,"abstract":"ABSTRACT Mobilising sufficient financial resources for low carbon development has led to countries integrating green bonds into their sovereign bond portfolios. However, questions remain over the efficacy and integrity of these financial instruments. Climate bonds impose additional accountability requirements that connect the money raised with actions to reduce atmospheric greenhouse gases. These requirements are given further prominence in financial instruments intended to fund climate change while complying with core Islamic values, such as the green sukuk, a Sharia-compliant alternative to traditional fixed-income investments to fund environmental projects. Climate-related financial instruments require tracking the flow of money through chains of decisions within and between organisations. This research explores how the Indonesian government, as the first sovereign state issuer of green sukuk, attempted to connect money raised from Islamic capital markets to actual reductions in greenhouse gas emissions. This required the creation of new accounting objects that connected financial data with GHG accounting at a granular level. Our analysis demonstrates how the existing accounting systems were repurposed by constructing green sukuk accounting objects that sought to connect equivalent disbursements of money with social and environmental benefits, primarily represented by reduced GHG emissions.","PeriodicalId":38053,"journal":{"name":"Social and Environmental Accountability Journal","volume":"42 1","pages":"38 - 62"},"PeriodicalIF":0.0,"publicationDate":"2022-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46164515","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: 9

Fossil Fuel Reserves and Resources Reporting and Unburnable Carbon: Investigating Conflicting Accounts 化石燃料储量和资源报告与不可燃碳:调查相互矛盾的说法

Social and Environmental Accountability Journal Pub Date : 2022-03-30 DOI: 10.1080/0969160X.2022.2057664

Z. Daruwala

引用次数: 3