This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America. But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews...

This chapter evaluates whether disclosures on global warming by companies from the European Union are more extensive than disclosures by Japanese and Canadian firms. The study is based on disclosures made on websites, annual reports, social, environmental and sustainability reports and on a...

Conceptually, management control of an organization requires managers to link decision making to strategic objectives and to link performance outcomes to the implementation of these decisions. However, it is often difficult to determine what management decision processes and actions are most...

In this chapter, we investigate whether the first-time issuance of a standalone corporate sustainability report led to changes in reputation as measured by Fortune Most Admired scores. Based on a sample of 59 U.S. companies issuing their first standalone sustainability report over the period...

An environmental accident at a Placer Dome mine triggered a contagion effect across the Canadian mining industry. The decline in equity prices was moderated by prior disclosure of a high-level commitment to environmental management. Investors appear to interpret this information as a signal of...

This chapter is a speculative examination of the way in which theory is used in the social accounting literature. It is intended as an initial guide for those approaching the area for the first time; it is intended as a map for those in the field who would like to adopt a bigger picture for their...