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26TH INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH 1ST EMERGING SCHOLARS COLLOQUIUM, AUGUST 26, 2014 THE GATEWAY BUILDING, UNIVERSITY OF ST ANDREWS, NORTH HAUGH, ST ANDREWS 9.00 9.30 LR4 Registration & Coffee Welcome and introduction (plenary session) Carmen Correa and Carlos Larrinaga – Organizers Jan Bebbington – Director of CSEAR 10.00-12.00 SR6 Parallel sessions Discussants: Nola Buhr & Rob Gray The Integrated Reporting and its contribution to Sustainable Development. Beatriz Cuevas Shareholder activism for climate change: An Australian example. Ben Jacobsen SR4/5 Discussants: Robin Roberts & Jeffrey Unermann Organisational Legitimacy of the Nuclear Industry following the Fukushima Disaster. Annika Beelitz Accounting for sustainable development in the UK banking sector. Mohamed Saeudy LR4 Discussants: Jan Bebbington & Jesse Dillard The application of consequential methods to corporate greenhouse gas accounting. Matthew Brander. Institutional Problems in Current Chinese Environmental Accounting. Alex Lin An exploration of accountability of multinational corporations in the Nigeria oil and gas industry. Osamuyimen Egbon 12.00-13.00 Lunch 26TH INTERNATIONAL CONGRESS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH 1ST EMERGING SCHOLARS COLLOQUIUM, AUGUST 26, 2014 THE GATEWAY BUILDING, UNIVERSITY OF ST ANDREWS, NORTH HAUGH, ST ANDREWS 13.00-15.00 SR6 Parallel sessions Discussants: Jan Bebbington & Jeffrey Unermann Investigating the black box of the sustainability assurance. Charika Channuntapipat Mediation and mitigation: coordinating civil society and private sector interests at the Greenhouse Gas Protocol. Robert Charnock ‘Account-ing’ for carbon. Timotius Kasim SR4/5 Discussants: Nola Buhr & Jesse Dillard Stakeholders seeking corporate accountability: The emergence, development and maintenance of capitals in the field of corporate social responsibility. Conor Clune An environmentally informed capital budgeting process? Prospects and limits. Clémence Rannou Corporate Governance and Social Responsibility: A beneath the iceberg view of accountability and transparency within Ghana’s mining industry. Khalid Mahmud Sharif LR4 Discussants: Rob Gray & Robin Roberts Sustainability reporting in times of "sustainability crisis" in Spain. Elisa Breuer The accountability of economic organizations for the social and environmental effect. Cristina Crimella. Environmental Accounting for Agriculture in China: Practices and Ideologies. Xiaorui Wang 15.00-15.30 15.30-17.00 LR4 Coffee break Closing plenary session: Faculty thoughts. Jan Bebbington, Nola Buhr, Jesse Dillard, Rob Gray, Robin Roberts, and Jeffrey Unerman. 17.00-18.00 Informal interaction with CSEAR scholars Parallel sessions: Three emerging scholars will present in each parallel session led by two faculty mentors. The rest of emerging scholars are invited to attend one of these sessions, considering the suitability (if possible) of a uniform distribution of scholars among the sessions. Every participant will be allocated 40 minutes, allowing up to 20 minutes for presentation and the rest for discussion with the faculty and other emerging scholars.