[Editorial]
The purpose of this editorial is twofold. First, to present the reasons as to why we asked Financial Reporting to host a Special Forum on Social and Environmental Accounting and Accountability (SEAA) research. Second, to summarize the contributions that are published therein and provide Financial Reporting readers with insights on the hot topic of SEAA research today. The idea of this Special Forum was conceived during a period in which Italian Academia was (and still is) undergoing many changes, including both an active involvement but also, and unfortunately, passive reforms – especially when these changes are brought into the system with a pronounced top-down approach. Undoubtedly, internationalization in Italy has become one of the major challenges and a sensitive topic in academic debates, particularly after the new national procedures on the accreditation to become Associate or Full Professor were put in place. Too often, internationalization is interpreted as the necessity to merely publish in international journals but we believe this outcome is “only” the result of a much more complex process. Infact, internationalization requires being open to new and different methodological approaches, being ready to identify relevant research questions with wide implications and, above all, the ability to work and study in an international environment and collaborate within an international network. […]
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