Editorial: Social and Environmental Accounting Research (SEA) - A Special Issue?

For what is now an extended period of time, a number of researchers have been working in what could bedescribed as “an isolated, very small and persecuted community… seeking to reify this mysterious oddity thatwas social accounting (emphasis in original)” (Gray, 2007, p. 2). However, with increasing commercial andregulatory emphasis globally on environmental degradation and rehabilitation, climate change and the socialresponsibilities of the corporate world, this isolated, small community has not only gained a voice, but anincreased profile and credibility for researchers in the area. As such, social and environmental accounting(SEA) research (as it is now known) boasts both a history and a future as a stand-alone sub-discipline ofaccounting research. More and more emerging scholars are opting for research programs that encompass orengage with SEA issues. Indeed, many major accounting conferences (such as the European AccountingAssociation (EAA) and Accounting and Finance Association of Australian and New Zealand (AFAANZ))offer dedicated SEA streams. SEA is no longer a special issue! But as noted above, this was not always thecase…..