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...

Purpose – The purpose of this paper is to consider the potential of engagement research by exploring the literature on engagement research. Engagement research in social and environmental accounting (SEA) aims to enhance the social, environmental and ethical accountability of organizations and...

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...