In this paper we explore how carbon markets have entered the world of financial accounting. The advent of the European Union Emissions Trading System (EU ETS) in 2005 provided the opportunity for global climate change concerns to be translated from policy into something that could, and should,...

As the social and environmental impacts of human activity have become more evident, the role of sustainable development as an organising principle in a variety of policy contexts and over multiple scales has become central. There are, at least, two implications that emerge from this observation....

Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach – The paper draws heavily on management research. In addition,...

This paper contributes to understandings of the production of normativity, i.e. the ways in which actors come to see rules as binding, in the context of corporate reporting regimes. Although the accounting literature recognises that a range of actors participate in the regulatory process, it...

We are very grateful for the two commentaries, in which Colin Dey and Ian Thomson provide insightful views on our article "'Struggling Against Like-Minded Conformity to Enliven SEAR: A Call for Passion' (Correa, C., and M. Laine. 2013. <italic>Social and Environmental Accountability Journal</italic> 33 (3):...

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...

Purpose – The purpose of this paper is to shed further light on how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context. Design/methodology/approach – Interpretive textual analysis is applied to discuss how the environmental...