RT info:eu-repo/semantics/article
T1 Environmental Accounting in the European Accounting Review: A Reflection
A1 Bebbington, Jan
A1 Laine, Matías
A1 Larrinaga González, Carlos
A1 Michelon, Giovanna
K1 Environmental accounting
K1 Sustainable development
K1 Sustainable development goals
K1 Contabilidad ambiental
K1 Desarrollo sostenible
K1 Sustainable development
AB We reflect upon how European Accounting Review has conceived of environmental accounting (and to some extent social/sustainability accounting work) over its 30-year history, with the aim of discussing ways in which environmental accounting research can further develop, both within and beyond this journal. After outlining the broader social and ecological context from which environmental accounting has emerged (and noting that this context is evolving in substantive ways), we provide an overview of the types of research published in EAR. We combine these elements to identify three themes that we argue are critical for the direction of future research: the financial materiality of ecological issues and the impact this has on risk; how environmental accounting practices are constructed; and how a new relationship between nature and society may affect accounting practices. We finally conclude by envisioning a future of environmental accounting research that dovetails with the sustainability ambitions that can be draw from an examination of the detailed targets that underpin the Sustainable Development Goals.
PB Routledge
SN 0963-8180
YR 2023
FD 2023-09
LK https://hdl.handle.net/10259/11390
UL https://hdl.handle.net/10259/11390
LA eng
DS Repositorio Institucional de la Universidad de Burgos
RD 27-abr-2026