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Research and research resources

Clearly, a primary aim of CSEAR is to support and encourage high quality research into social and environmental accounting. Such research is equally exercised by both the important and pressing questions associated with the development of social and environmental accounting and those life-or-death questions that SEA can perhaps help ameliorate and/or expose.

At the Information for Better Markets conference in Dec 2005, Professor Rob Gray gave a lecture "Does sustainability reporting improve corporate behaviour"

Over time it has become apparent that if we can provide wider access to research resources that this will, in turn, help researchers to produce more and better research. This section is designed to help in this regard and, whilst being continually re-evaluated and added to, currently comprises:

  • Literature in SEA: Discussion Papers:  These are selection of papers that have subsequently been published – or in some other manner validated as of reasonable quality – and which (a) have been requested from us and (b) are available in electronic form to us. If time permits we hope to develop this section considerably and through it provide links to other discussion papers of reasonable quality;
  • CSEAR Database of UK Social Disclosures: Courtesy of initial funding from ICAEW and subsequent generous support from ICAS here are a series of documents relating to the content analysis of social and environmental disclosures by large UK companies. The document comprises a series of spreadsheets plus web pages on how the content analysis was conducted. The spreadsheets are all downloadable for replication, use and development by colleagues, students or whoever may find them of value. If money and manpower permitted these spreadsheets will, in due course, be brought more up to date.
  • Other Areas being developed include Starting out in Research (to guide folk to undergraduate, professional, postgraduate, online and research studies in the field) and Mind Maps in SEA (which is being developed from work that Ian Thompson and Jan Bebbington have done in laying out the contours and connections in our ever-growing literature). We hope that both of these – plus further developments – will be accessible before too long
  • Social and Environmental Accountability Journal: This is the official journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. This section provides further information on governance; submitting papers to SEAJ; and contents of back issues.