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This paper reflects upon the behavioural and attitudinal issues of scholars within the community of social and environmental accounting research (SEAR) and seeks to stimulate debate by discussing our views on <italic>how</italic> this scientific community operates. The paper calls for passion and appeals to the...
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Purpose: This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field. Design/methodology/approach: Drawing on the concept of design archetype, this study...
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Mandatory environmental reporting has been seen as a way of increasing accountability of organizations, regarding environmental issues. This paper is concerned with one standard, which requires all the Spanish companies to include environmental disclosures in their financial statements. From the...
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The aim of this paper is to present a personal overview of the process of mobilisation of the social and environmental accounting research (SEAR) Spanish academic community to develop social and environmental accounting research as a legitimate research field. Using the arguments of Hambrick and...
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