Template-type: ReDIF-Article 1.0 Author-Name: Charles Cho Author-Name: Ericka Costa Author-Name: Giovanna Michelon Title: Special Forum on "Social and Environmental Accounting and Accountability" Abstract: Classification-JEL: Keywords: Note: Pages:5-8 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49051&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-002001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=49051 Template-type: ReDIF-Article 1.0 Author-Name: Dennis M. Patten Title: Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community Abstract: In this paper, I reflect on what I, as a long-time member of the social and environmentalaccounting community, see as both the positive and negative aspects ofwhat I refer to as the ?third wave? of corporate social responsibility (CSR) researchby more mainstream accounting researchers. I note that CSR-themed articles havebeen published in the primary mainstream journals, in waves (and a ripple), sincethe 1960s, and I review those contributions. More importantly, I attempt to assesswhat the newest wave of research adds to the body of knowledge, and how thatmight have implications for the social and environmental accounting community. Classification-JEL: Keywords: Note: Pages:9-26 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49052&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=49052 Template-type: ReDIF-Article 1.0 Author-Name: Enrico Bracci Author-Name: Mouhcine Tallaki Title: Socio-environmental reporting trends in the Italian local government: Thrive or wither? Abstract: Social and environmental reporting (SER) in the public sector has been widelydiscussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a numberof calls to deepen the study of SER in the public sector (Lewis, 2008; Grubnikand Ball, 2007). In Italy, the literature shows the risk of adopting SER as a managementfashion, more than a conscious process of organizational change (Marcuccioand Steccolini, 2005). This paper investigates about the reasons for theadoption and eventual abandonment of SER by local government in Italy. Classification-JEL: Keywords: Note: Pages:27-46 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49053&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=49053 Template-type: ReDIF-Article 1.0 Author-Name: Mark W. McElroy Author-Name: Bill Baue Title: Research needs and opportunities in Context-Based Sustainability Abstract: In recent years, a new, literalist approach to managing the sustainability performanceof organizations has emerged, the makeup of which stands in stark contrastto the prevailing, incrementalist approach. Unlike the incrementalist approach,which is predicated on the view that progress in sustainability occurs whenevermarginal improvements in the social and environmental impacts of organizationsare made, the literalist approach takes a more rigorous stand. Under the literalistdoctrine (also known as context-based sustainability, or CBS), an organization?ssustainability performance is a function of what its social and environmental impactsare relative to specific norms, standards, or thresholds for what such impactsmust be in order to be sustainable. Here the literalist doctrine relies on the principleof sustainability context, or the general idea that sustainability performance assessmentsmust be made in light of social and ecological limits, and never withoutthem. Actual implementations of sustainability context in practice, however, arestill the exception, not the rule, mainly because generally-accepted guidelines forhow to do it do not yet exist. In response, this paper takes up the question of whatthe research and development needs and opportunities are in the field of CBS, andwhich must be addressed if moving sustainability context from the realm of theoryinto practice is to have any chance of succeeding. The authors begin by definingCBS, explaining the logic and epistemology behind it, and then continue by identifying and discussing specific issues of interest for further research and developmentin the social and environmental accounting domains. Classification-JEL: Keywords: Note: Pages:47-70 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49054&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=49054 Template-type: ReDIF-Article 1.0 Author-Name: Bernard Raffournier Title: Has accounting quality increased in Europe after IFRS adoption? Abstract: Classification-JEL: Keywords: Note: Pages:71-78 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49055&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-002005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=49055 Template-type: ReDIF-Article 1.0 Author-Name: Raffaele Fiume Author-Name: Stefania Vignini Title: Dialogue with standard setters. The EFRAG activities on taxation: A survey of the recent work Abstract: Classification-JEL: Keywords: Note: Pages:79-85 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49056&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-002006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=49056 Template-type: ReDIF-Article 1.0 Author-Name: Giuseppe Marzo Title: Book Review Abstract: Classification-JEL: Keywords: Note: Pages:87-95 Volume: 2013/2 Year: 2013 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49057&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-002007 Number: 7