Research on Social and Environmental Accounting: Current Trends and Future Approaches

Bipasha Saha(1), Anup Kumar Saha(2), Mahnoor Khan(3),


(1) Eden College, University of Dhaka, Dhaka, Bangladesh
(2) Eastern University, Dhaka, Bangladesh
(3) Bangladesh University of Professionals, Dhaka, Bangladesh

Abstract

Climate change has attracted public awareness in recent times, which has created potential opportunities and concerns for business. This paper investigates how the empirical studies on social and environmental accounting (SEA hereafter) disclosures have contributed to the existing knowledge. This study contributes in making a systematic overview of the world literature for the researchers, especially in early career, to empower them with up-to-date analysis of what has happened so far in this SEA field. This paper combines the theoretical and practical approach in SEA research to enable researchers to have a creative and holistic access to the knowledge. It finds the literature on SEA to be very wide and flourishing and employing exciting and diverse statistical methodology to measure relevant disclosures. The study unveils the theories, motivations, prior literature, methodology used in international SEA literature. This study contributes in making a systematic overview of the literature on SEA field and opens up potential future opportunity for research in this area. This paper combines the theoretical and practical approach in SEA research to find the current trend in research and opens up paths for future approaches.

Keywords

meta-analysis, environmental accounting, theory, methods, proxy

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DOI: https://doi.org/10.28992/ijsam.v3i2.81

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