The objective of this paper is to analyse the environmental reporting practices found in the annual reports published by companies operating in Spain, as well as to determine the evolution of these practices during the period 1992-4, on the basis of stakeholder theory. In order to carry out this...

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...

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...