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1. ISSN: 1978-0591
Issues in Social and Environmental
Accounting
(Issues in SEA)
EDITOR IN CHIEF
Hasan Fauzi, Faculty of Economics, Sebelas Maret University, Indonesia
ASSOCIATE EDITORS
Hardo Basuki, Gajah Mada University, Indonesia Doddy Setiawan, Sebelas Maret University, Indonesia
Khomsiyah, Trisakti University, Indonesia Arifin Sabeni, University of Diponegoro, Indonesia
EDITORS ADVISORS
Rob Gray, St. Andrews University, UK Ainun Na’im, Gadjah Mada University, Indonesia
Jayne Fuglister, Cleveland State University, USA Ahmad Syakrosa, University of Indonesia, Indonesia
EDITORIAL BOARD
Carol Adams Bryan Husted Marc Orlitzky
La Trobe University, ITESM/Instituto de Empresa, University of Redlands, USA
Australia Mexico
Sophie Marquet Pondeville
Husam Aldeen Al-Khadash Daing N. Ibrahim University of Namur,
Hashemite University, Jordania Universiti Sains Malaysia, Belgium
Malaysia
Amanda Ball Azhar A. Rahman
University of Canterbury, New Zealand Christine Maria Jasch Universiti Utara Malaysia,
The Institute for Environmental Manage- Malaysia
Shawn Berman ment and Economics,
Santa Clara University, USA Austria Robin Roberts
University of Central Florida,
Judy Brown Pamela Kent USA
Victoria University of Willington, Univesity of Queensland, Australia
New Zealand Maria Fatima Reyes
Katsuhiko Kokubu ASRIA,
Alistair Brown Kobe University Hong Kong
Curtin University of Technology, Japan
Australia Abdul A. Rasheed
Stewart Lawrence University of Texas at Arlington,
David J. Campbell University of Waikato, USA
University of New Castle, UK New Zealand
Stefan Schaltegger
Jong-Seo Choi Lois S. Mahoney University of Lueneburg,
Pusan National University, Korea Eastern Michigan University, Germany
USA
David Crowther Swagata Sen
De Montfort University, UK Alan Murray University of Calcutta, India
Sheffield University, UK
Gabriel D. Donleavy Deborah Savage
University of Macau, China Nicholas Mangos EMA Research & Information Center
Flinders University of South Australia, (EMARIC), USA
Edward Freeman Australia
University of Virginia, USA Bambang Sutopo
Vanessa Magness Sebelas Maret University,
Georgios Georgakopoulos Ryerson University, Canada Indonesia
University of Limerick, Ireland
Nik Nazli Nik Ahmad Djoko Suharjanto
Imam Ghazali International Islamic University Malaysia, Sebelas Maret University,
University of Diponegoro, Indonesia Malaysia Indonesia
James Guthrie Garry O’Donovan Pamela Stapleton
The University of Sydney, Australia University of Tasmania, Australia University of Manchester , UK
EDITORIAL SECRETARY Siti Nafi’ah, Faculty of Economics, Sebelas Maret University, Indonesia
i

2. INFORMATION FOR CONTRIBUTORS
Issues In Social and Environmental Accounting (Issues in SEA) is an international journal pub-
lished biannually in July and December. Issues in SEA is networking and dissemination means
of practices and theory of social and environmental accounting by people concerned with that
field. In the journal, prospective authors can view the company's social and environmental
performance from management or financial accounting perspective. The parties involved in this
journal are scholars from so many countries, including: Indonesia, USA, Canada, UK, Mexico,
Australia, New Zealand, Belgium, Ireland, Korea, Jordan, Mexico, Hong Kong, China, Austria,
Malaysia, Japan, and India.
Problems of social and environmental in general and in accounting context in specific are not
only local problem, but they have also embraced all over the world. It is necessary for us to
share and cooperate to make better the corporate financial, social and environmental perform-
ance reflecting the three Ps: profit, people, and Planet. We highly hope you, as one of people
who are very concerned with the dissemination of that field, can share to achieve this goal.
Issues in SEA is a peer-reviewed or refereed journal. All articles submitted by potential con-
tributors from all over the world to the Centre (Indonesian Centre for Social and Environmental
Accounting Research and Development (ICSEARD)) are administered by editors. They are
then evaluated using the blind review method. From the result of peer-reviewing process the
articles could be categorised as accepted for publication, accepted with revision, or rejected for
publication. The Centre then produces the refereed articles by editorial boards and approved by
editors advisors in form of the internationally accepted journal.
Subject Coverage
Topics of many types are appropriate for publication in Issues in SEA including but are not
limited to:
• Environmental accounting
• Social accounting
• Ethical issues in accounting and financial reporting
• Corporate governance and accountability
• Accounting for the Costs and Benefits of CSR-related Activities
• Accounting and Disclosure of Environmental Liabilities
• Corporate Environmental Strategy
• Corporate Social Performance
• Corporate social responsibility and management control
• Corporate social responsiveness
• Triple bottom line performance
Reviewers evaluate manuscripts using several criteria including: originality of the works, schol-
arly relevance, professional/industrial relevance, completeness of the works, acknowledgement
of the works of others by references, organisation of the manuscripts, clarity in writing, tables,
graphs and illustrations.
Decisions regarding publication of submitted manuscripts are based on the recommendations of
members of the editorial review board. Reviewers’ comments are made available to authors.
Manuscripts submitted for possible publication will be judged primarily on their substantive
content, but writing style, structure, and length are also considered (see submission guidelines).
ii

3. SUBMISSION GUIDELINES
Editorial procedures
1. The papers should address copies of all papers and editorial correspondence to the Editor.
2. The cover of the papers should contain the following:
• Title of paper.
• Name of author(s), including the name of the corresponding author for co-authored pa-
pers.
• Institutional affiliation of author(s) including telephone, facsimile and email address
(es).
• Date of submission and, where applicable, date(s) of resubmission.
• Any acknowledgement, not exceeding 50 words. An acknowledgement should not be
included in the consecutive number of other notes.
3. An abstract of no more than 150 words should be presented, along with the title of the
manuscript, on a separate page immediately preceding the text of the manuscript. Up to
eight key words should also be provided.
4. Papers for review should be submitted electronically to Hasan Fauzi at the following ad-
dress: hfauzi2003@indo.net.id (However, it is also recommended to send the copy to
hfauzi2003@yahoo.com). Papers should be double-spaced, generally of not more than
8,500 words, including references, and all pages should be numbered. Papers currently un-
der review for publication in other outlets should not be submitted.
5. Headings should be formatted so that major headings are flush left, bold, lower case and
two font sizes larger than the main text. Second level headings should be flush left, bold,
lower case and same size as main text. Third level headings should be flush left, italics,
lower case and same size as main text. For example:
• Flush left, bold, lower case, two font sizes larger than main text
• Flush left, bold, lower case, same size font as main text
• Flush left, italics, lower case, same size font as main text.
• Figures, tables, diagrams and appendices should be numbered consecutively and titled.
• Notes should appear as endnotes and be numbered consecutively. These should begin
on a separate page at the end of the manuscript.
• References in both text and end notes should follow Harvard style. Refers text thus:
(author, date: page). The following guidelines should be followed:
Books
Gray, R., Owen, D. & Adams, C. (1996) Accounting and Accountability: Changes and
Challenges in Corporate Social and Environmental Reporting. Essex: Prentice Hall
Europe
Articles in Edited Books
Parker, L.D. (1997) "Practitioner Perspectives on Personal Conduct: Images from the
World of Business, 1900-55", in Cooke, T.E. and Nobes, C.W. (eds.) The Development
of Accounting in an International Context: A Festschrift in Honour of R.H. Parker,
pp.68-89. London: Routledge.
Journal Articles
Mathews, M.R. (1997) “Twenty-five years of social and environmental accounting re-
search: Is there a silver jubilee to celebrate?”, Accounting, Auditing and Accountability
Journal, Vol. 10, No. 4.
Papers
Loft, A. (2003) "The Accounting Machine and its Woman Operator: Beyond the
Boundaries of Accounting's History" The third Accounting History International Con-
ference, Siena, September 2003.
Websites
Orlitzky, Marc. 2001. "Does Firm Size Confound the Relationship between Corporate
Social Performance and Firm Financial Performance?" http://www.ssn.flinder.edu.au/
commerce/aig/acsymp2001/orlitzky.doc
6. When a paper is accepted for publication the authors are requested to provide an electronic
copy of the accepted version of the paper (resubmission). Submissions should be submitted
in Microsoft Word format.
iii

4. ISSN: 1978-0591
Issues in Social and Environmental
Accounting
(Issues in SEA)
Vol. 1, No. 1, June 2007
TABLE OF CONTENT
Extended Performance Reporting: Evaluating Corporate Social Responsi-
bility and Intellectual Capital Management
JAMES GUTHRIE, SURESH CUGANESAN and LEANNE
WARD 1-25
Current Debates in Corporate Social Responsibility: An Agenda for Re-
search
DAVID CROWTHER and ESTHER O. MARTINEZ 26-39
The Equator Principles, Project Finance and the Challenge of
Social and Environmental Responsibility
JANE ANDREW 40-53
Legitimacy in Green: Pollution vs. Profit in Canadian Oil
Refineries
VANESSA MAGNESS 54-71
Issues in Corporate Social and Environmental Reporting Research: An
Overview
MANUEL C. BRANCO and LÚCIA L. RODRIGUES 72-90
Corporate Environmental Reporting on the Web—An Exploratory Study
of Chinese Listed Companies
TIANXI ZHANG, SIMON S. GAO and JANE J. ZHANG 91-108
Accounting in Malaysia in the Post-New Economic Policy (NEP) Era
AZHAM Md. ALI 109-148
The Link between Corporate Social Performance and Financial Perform-
ance: Evidence from Indonesian Companies
HASAN FAUZI, LOIS S. MAHONEY and AZHAR A.
RAHMAN 149-159
A Commentary on CSR
ALISTAIR M. BROWN 160-164
iv

5. International Journals Call for Paper
The IISTE, a U.S. publisher, is currently hosting the academic journals listed below. The peer review process of the following journals
usually takes LESS THAN 14 business days and IISTE usually publishes a qualified article within 30 days. Authors should
send their full paper to the following email address. More information can be found in the IISTE website : www.iiste.org
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