This paper reflects on the nature of ‘interesting’ research in the context of the contributions Professor David Owen has made to the social and environmental accounting and auditing (SEAA) research field over his academic career. The paper reviews some of Professor Owen's key research themes...

One aspect of the reporting of companies with a group structure that should not be overlooked, in terms of both the social and environmental report and the financial/economic report, has to do with setting the boundary of the report. Disclosure of information about where this boundary has been...