Recent developments in social and environmental accounting research
AbstractPurpose – The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research focusing on the analysis of information disclosed by companies. The purpose of this study is to contribute a reflection on the papers that have been published on social and environmental accounting from 2000 to 2006. Design/methodology/approach – A literature review of the papers examining social and environmental matters published in selected accounting journals allows the identification of the key content issues, methodologies and research questions which have been predominant in the social environmental accounting research (SEAR) area. It also enables one to pin-point areas for future research. Findings – The content was examined and classified in four groups: social and environmental accounting systems; social and environmental disclosures; regulation impact; and relations among environmental disclosure and environmental performance. For each group, the research method; data origins and type of data; industry and country were identified. Almost all the studies are based on content analysis and interviews. Data are collected not only from the financial statements but also from other types of information disclosed by companies. In many cases, industry activities are selected carefully and most of the studies used data from the UK, Australia, and the USA. Originality/value – The paper provides a contribution to the development of the SEAR area, exploring different views. It also helps schools to identify areas for future research.
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Bibliographic InfoArticle provided by Emerald Group Publishing in its journal Social Responsibility Journal.
Volume (Year): 6 (2010)
Issue (Month): 2 (July)
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Web page: http://www.emeraldinsight.com
Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
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- Herbohn, Kathleen, 2005. "A full cost environmental accounting experiment," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 519-536, August.
- Lehman, Glen, 1999. "Disclosing new worlds: a role for social and environmental accounting and auditing," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 217-241, April.
- Campbell, Katherine & Sefcik, Stephan E & Soderstrom, Naomi S, 2003. " Disclosure of Private Information and Reduction of Uncertainty: Environmental Liabilities in the Chemical Industry," Review of Quantitative Finance and Accounting, Springer, vol. 21(4), pages 349-78, December.
- Satish Joshi & Ranjani Krishnan & Lester Lave, 2002. "Estimating the Hidden Costs of Environmental Regulation," Working Papers 02-10, Center for Economic Studies, U.S. Census Bureau.
- Lars Hassel & Henrik Nilsson & Siv Nyquist, 2005. "The value relevance of environmental performance," European Accounting Review, Taylor and Francis Journals, vol. 14(1), pages 41-61.
- David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 96-114, January.
- Patten, Dennis M., 2002. "The relation between environmental performance and environmental disclosure: a research note," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 763-773, November.
- Medawar, Charles, 1976. "The social audit: A political view," Accounting, Organizations and Society, Elsevier, vol. 1(4), pages 389-394, October.
- Vanstraelen, Ann & Zarzeski, Marilyn T. & Robb, Sean W.G., 2003. "Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries," Open Access publications from Maastricht University urn:nbn:nl:ui:27-18434, Maastricht University.
- Jose Moneva & Fernando Llena, 2000. "Environmental disclosures in the annual reports of large companies in Spain," European Accounting Review, Taylor and Francis Journals, vol. 9(1), pages 7-29.
- de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
- van der Laan Smith, Joyce & Adhikari, Ajay & Tondkar, Rasoul H., 2005. "Exploring differences in social disclosures internationally: A stakeholder perspective," Journal of Accounting and Public Policy, Elsevier, vol. 24(2), pages 123-151.
- Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor and Francis Journals, vol. 11(4), pages 723-740.
- Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
- David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 96-114, November.
- Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
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