New paradigms for social and environmental accounting and accountability: in search of solutions to complex grand challenges

Introduction

In recent years, we have witnessed a rapid shift in the principles that underpin our traditional understanding of the economy, society and the relationship with the natural environment (Stiglitz, 2002). Current pressures on planetary boundaries and complex societal challenges are placing unprecedented demands on social, economic and environmental systems, requiring innovative approaches that incorporate ecological and transdisciplinary frameworks. These include rethinking organisational models, developing adaptive governance structures, and implementing advanced methodologies to address issues such as resource depletion, climate instability, and social inequality (Cornell, 2012; Jamali et al., 2021; Steffen et al., 2015). These challenges and demands have affected, among others, the academic field of social and environmental accounting and accountability (SEAA), which has for decades sought to make the concepts of socio-environmental responsibility, accountability, stakeholder orientation, ethics and sustainility visible, controllable and manageable (Afolabi et al., 2023; Fiandrino et al., 2022; Fowler et al., 2019; Schaltegger et al., 2016; Su et al., 2022). The most disruptive changes experienced in recent years (such as pandemics and conflicts) have revealed all the limitations of the mainstream and conventional approaches from which the current context is analysed and through which sustainable-oriented solutions are sought (Bansal et al., 2021; Barbier & Burgess, 2020; Costa et al., 2024; Crane & Matten, 2021).

This special issue aims to collect and report on novel academic contributions that propose new approaches and paradigms for social and environmental accounting and accountability, taking into account the significant challenges that these approaches/paradigms need to address in order to provide effective responses. To achieve this, the Guest Editors will consider papers that use any methodology (albeit well outlined and supported) that is based on a thorough and robust conceptual/theoretical foundation. Both qualitative and quantitative research approaches will be welcomed and valued.

The collection of articles in this special issue is intended to open avenues for new thinking, visions, approaches and methodologies on SEAA in order to provide researchers, practitioners and wider societal subjects with knowledge, resources and skills to mitigate, prevent or at least respond to the significant challenges facing our society and economy. We welcome research that constructively critiques current paradigms and proposes new tools, methods and approaches to meet current and future challenges. For this reason, highly original contributions are particularly welcome, offering approaches and visions that may emerge from different fields of scientific research.

This special issue stands out from other ongoing initiatives in the field of social and environmental accounting and accountability (SEAA) because of its explicit focus on promoting novel paradigms and methodologies to address the pressing social and environmental challenges of our time (Pirson & Lawrence, 2010; Stead & Garner Stead, 1994). In contrast to many other calls, which tend to refine existing frameworks, this special issue actively seeks contributions that challenge conventional approaches and propose transformative solutions based on sound theoretical and conceptual underpinnings. Central to its uniqueness is the recognition that existing paradigms often fail to capture the complexity and urgency of today's grand challenges, such as climate change, biodiversity loss and social inequalities. It calls for a fundamental rethinking of SEA practices, moving beyond incremental improvements to advocate a systemic transformation in how business and society account for and respond to social and environmental impacts. This transformation can benefit from the integration of critical, feminist and indigenous perspectives, the promotion of inclusivity, and the use of cutting-edge technologies such as AI and blockchain to develop innovative tools and methodologies. Furthermore, the special issue's ambition to bridge academic inquiry with practical solutions is evident in its openness to diverse methodologies and its alignment with global policy and institutional imperatives.

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