Corporate, Social, Ethical and Environmental Reporting (SEER) should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made...

This paper responds to Gray's (2002) call for normative research on social and environmental accounting and Parker's (2005) call for active engagement in the process of designing social and environmental accounting systems. More specifically, our investigation focuses on the study of boundary...