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Recent developments in social and environmental accounting research

2010Journal article Restricted access
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dc.contributor.authorEugénio, Teresa
dc.contributor.authorLourenço, Isabel C.
dc.contributor.authorMorais, Ana I.
dc.date.accessioned2018-10-08T13:28:30Z
dc.date.available2018-10-08T13:28:30Z
dc.date.issued2010
dc.description.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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationTeresa Eugénio, Isabel Costa Lourenço, Ana Isabel Morais, (2010) "Recent developments in social and environmental accounting research", Social Responsibility Journal, Vol. 6 Issue: 2, pp.286-305, https://doi.org/10.1108/17471111011051775 [versão da editora]pt_PT
dc.identifier.doi10.1108/17471111011051775pt_PT
dc.identifier.issn1747-1117
dc.identifier.urihttp://hdl.handle.net/10400.8/3577
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherEmerald Group Publishing Limitedpt_PT
dc.relation.publisherversionhttps://www.emeraldinsight.com/doi/abs/10.1108/17471111011051775pt_PT
dc.subjectSocial accountingpt_PT
dc.subjectResearchpt_PT
dc.subjectResearch methodspt_PT
dc.titleRecent developments in social and environmental accounting researchpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceEnglandpt_PT
oaire.citation.endPage305pt_PT
oaire.citation.issue2pt_PT
oaire.citation.startPage286pt_PT
oaire.citation.titleSocial Responsibility Journalpt_PT
oaire.citation.volume6pt_PT
person.familyNameEugénio
person.familyNameLourenço
person.givenNameTeresa
person.givenNameIsabel
person.identifier.ciencia-id1F17-50A3-BEE2
person.identifier.orcid0000-0003-1040-3164
person.identifier.orcid0000-0003-4338-6778
person.identifier.ridH-3564-2014
person.identifier.scopus-author-id54079668000
person.identifier.scopus-author-id53986265200
rcaap.rightsclosedAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication63b6d075-7a05-4f91-8d46-4e9cbe93dc09
relation.isAuthorOfPublication474aeb53-bba1-4534-9b78-d80f3426bf49
relation.isAuthorOfPublication.latestForDiscovery474aeb53-bba1-4534-9b78-d80f3426bf49

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