Abstract
Climate change has attracted public awareness in recent years, which, in turn, has created potential opportunities and concerns for business. This paper examines the manner in which empirical studies on social and environmental accounting (SEA) disclosures have contributed to the existing knowledge. It combines theoretical and practical approaches to SEA to provide researchers with creative and holistic access to the knowledge. The study finds the literature on SEA to be far-reaching, flourishing, and employing exciting and diverse statistical methodologies to measure relevant disclosures. It goes on to analyze the theories, motivations, prior literature, and methodologies employed in international SEA literature. The present study contributes to the crafting of a systematic overview of the literature on SEA and opens up potential avenues for research in this discipline by combining current trends in theoretical and practical approaches to SEA research.
Highlights
In spite of the fact that researchers in some underdeveloped countries are coming forward to study on topics related to social, environmental and climate change accounting, there are very few researchers who really can go beyond their national boundary with their publication
This paper examines the manner in which empirical studies on social and environmental accounting (SEA) disclosures have contributed to the existing knowledge
This study sheds light in bridging the gap so that the local researchers can break through prestigious journals in the world, which include Accounting, Organization and Society (AOS); Critical Perspective in Accounting (CPA); Accounting Forum (AF); European Accounting Review (EAR); Accounting, Auditing and Accountability Journal (AAAJ); Journal of Cleaner Production (JCP); Social and Environmental Accountability Journal (SEAJ), the Journal of the Asia Pacific Centre for Environmental Accountability (JAPCEA) and Asian Journal of Sustainability and Social Responsibility (ASSR)
Summary
In spite of the fact that researchers in some underdeveloped countries are coming forward to study on topics related to social, environmental and climate change accounting, there are very few researchers who really can go beyond their national boundary with their publication. Due to lack of accessibility to the world literature, researchers in many countries are not properly introduced to the international research community This situation limits researchers from knowing and getting adapted with the existing knowledge of the related area of international social and environmental responsibility (SER) research. Having specified the scarcity and the aforementioned limitations, there are still various quality publications by researchers residing outside the national borders which enabled them to gather knowledge of SER research. This gives a signal that researchers who cannot go beyond national boundaries and suffering from accessibility issues does hold the potential but lacks the access to the information regarding the existing literature. This study sheds light in bridging the gap so that the local researchers can break through prestigious journals in the world, which include Accounting, Organization and Society (AOS); Critical Perspective in Accounting (CPA); Accounting Forum (AF); European Accounting Review (EAR); Accounting, Auditing and Accountability Journal (AAAJ); Journal of Cleaner Production (JCP); Social and Environmental Accountability Journal (SEAJ), the Journal of the Asia Pacific Centre for Environmental Accountability (JAPCEA) and Asian Journal of Sustainability and Social Responsibility (ASSR)
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