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Purpose – The purpose of this paper is to contribute to discussions about engagement in social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground”...
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The authors examine the extent to which the practices of social and environmental accounting, auditing, and reporting (SEAAR) provide opportunities for the identification, communication, and management of social and environmental risks. In introducing and exploring accounting practices, the...
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"This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as...
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