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Academic engagement in policy-making and social and environmental reporting

Academic engagement in policy-making and social and environmental reporting PurposeThis paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes.Design/methodology/approachThe paper describes the long-standing engagement of a group of Spanish scholars in social and environmental reporting regulation, with a particular focus on the transposition of the EU Directive 2014/95/EU on non-financial information to the Spanish legislation.FindingsDespite failures and mistakes in the engagement history of those scholars with different regulatory processes, academics problematized social and environmental reporting regulation, bridged the gap between regulation and practice, and facilitated the debate about social and environmental reporting. This long-term and collective engagement generated the intellectual capital that allowed researchers to provide their perspectives when the Spanish political process was ripe to move such regulation in a progressive direction.Practical implicationsThe paper remarks two important aspects that, according to the reported experience, are required for academics to engage in social and environmental reporting regulation: developing long-standing research projects that enable the accumulation of intellectual capital to effectively intervene in regulatory processes when the opportunity arises; and nurturing epistemic communities seeking to promote corporate accountability was fundamental to circulate ideas and foster the connection between academics and policymakers. This long-term and collective perspective is at odds with current forms of research assessment.Social implicationsAcademics have a responsibility to intervene in regulatory processes to increase corporate transparency.Originality/valueThe experience reported is unique and the authors have first-hand information. It spans through two decades and extracts some conclusions that could feed further discussions about engagement and, hopefully, encourage scholars to develop significant research projects. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Sustainability Accounting, Management and Policy Journal Emerald Publishing

Academic engagement in policy-making and social and environmental reporting

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
2040-8021
DOI
10.1108/SAMPJ-03-2019-0123
Publisher site
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Abstract

PurposeThis paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes.Design/methodology/approachThe paper describes the long-standing engagement of a group of Spanish scholars in social and environmental reporting regulation, with a particular focus on the transposition of the EU Directive 2014/95/EU on non-financial information to the Spanish legislation.FindingsDespite failures and mistakes in the engagement history of those scholars with different regulatory processes, academics problematized social and environmental reporting regulation, bridged the gap between regulation and practice, and facilitated the debate about social and environmental reporting. This long-term and collective engagement generated the intellectual capital that allowed researchers to provide their perspectives when the Spanish political process was ripe to move such regulation in a progressive direction.Practical implicationsThe paper remarks two important aspects that, according to the reported experience, are required for academics to engage in social and environmental reporting regulation: developing long-standing research projects that enable the accumulation of intellectual capital to effectively intervene in regulatory processes when the opportunity arises; and nurturing epistemic communities seeking to promote corporate accountability was fundamental to circulate ideas and foster the connection between academics and policymakers. This long-term and collective perspective is at odds with current forms of research assessment.Social implicationsAcademics have a responsibility to intervene in regulatory processes to increase corporate transparency.Originality/valueThe experience reported is unique and the authors have first-hand information. It spans through two decades and extracts some conclusions that could feed further discussions about engagement and, hopefully, encourage scholars to develop significant research projects.

Journal

Sustainability Accounting, Management and Policy Journal – Emerald Publishing

Published: Jul 31, 2019

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