Editorial Notes Addressing a Broad Scope SEA Research Agenda

As global warming, carbon credits, deforestation,pollution and resource depletionhave now become major issuesof national and international government,media and community attention,SEA researchers find themselves in theunaccustomed position of increasinglyoccupying centre stage in matters of nationaland global importance. This is along way from our traditional role asfringe dwellers and prophets in a capitalmarkets dominating accounting researchand practice world. Given the fashionabletrend towards researching environmentalKPIs, carbon accounting and thelike, there are significant risks. Firstthere is the risk that traditional financefocussed researchers, seeing opportunitiesfor research grants and consultancies,will capture the agenda and move ittowards a strategy of societal pacificationand corporate profit preservation.Second there is the risk that the overallsocial and environmental responsibilityprogram will be hijacked by an exclusivefocus on compliance measurementsystems for environmental impact.As evidenced by the range of papers inthis issue of our journal, the SEA researchagenda must remain necessarilybroad scope, embracing both social andenvironmental responsibility issues. Thisfield embraces rather more than evenmany established SEA researchers commonlyrecognise. For too long we havetended to focus our attention upon contentanalyses of corporate annual reportdisclosures and attempts to track theirrelationship to corporate financial performanceand stock price behaviour.Such research has been conducted internationallynow for several decades andrisks remaining a narrow preoccupationthat is rapidly falling behind the emergingSEA issues of our time.More content can be found in the attached PDF file.  Copyright © www.iiste.or