Purpose – The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal , while...

The environmental reporting practices of a group of “good” disclosers are reviewed by focusing on their most recent annual report. Analysis is divided according to references to the environment and the form of reporting, and some interesting examples are revealed, but little consistency in...