Exploring capital and the notion of multiple capitals – call for papers

The term capital is traditionally viewed as an economic metaphor for a manufactured means of production. Engagement in sustainability has expanded the notion of capital to include the social and natural environment in the production of key goods and services. This is leading to the practice of managing and accounting for multiple capitals. For example, the prominent international initiative TEEB (The Economics of Ecosystems and Biodiversity) has put the term natural capital firmly on the agenda of organisations and policy makers interested in managing biodiversity and ecosystems services and the OECD (Organisation for Economic Co-operation and Development) highlights the importance of social capital produced by shared norms and values. Taken together, the recognition of multiple capitals increasingly underpins models for sustainability and is central to the development of reporting initiatives such as that of the International Integrated Reporting Council.

This special issue welcomes papers and opinion pieces contributing to theoretical or empirical debate on individual or multiple capitals. Potential questions for attention include but are not limited to:

• How is/should capital be defined?
• Is an economic metaphor appropriate for a multiple capitals model?
• Is a multiple capitals model relevant to organisations? How? Why?
• Who benefits from the management and reporting of capitals?
• Can all capitals be measured?
• To what extent can/should a common approach to valuation be applied to a multiple capital model?
• What is an appropriate valuation basis for identified capitals?
• How can materiality levels for the management and reporting of capital/s be established?
• What interconnections exist between capitals (how do they relate to one another)?
• How is connectivity between capitals operationalized in a multiple capital model?
• What within-capital compensatory/off-set/rebound issues exist?
• Should cross-capital compensation/off-set exist?
• What are the thresholds for management of capital/s?
• How can these thresholds be operationalized?

Submissions are being made through ScholarOne Manuscripts:  http://mc.manuscriptcentral.com/sampj

For full submission requirements please see the author guidelines.  In addition to research articles, the special issue co-editors welcome viewpoint articles from those working in practice in the private and public sectors.

Guest Editors: Dr Andrea B Coulson, University of Strathclyde, Scotland; Prof. Carol Adams, Monash University; Michael N Nugent, Technical Director, International Integrated Reporting Council

Submission deadline: March  2014

About the Sustainability Accounting, Management and Policy Journal:

The aim of the Sustainability Accounting, Management and Policy Journal is to find practical and policy solutions to improve the social and environmental sustainability performance of (private, public sector and non-governmental) organisations and societies.
The Sustainability Accounting, Management and Policy Journal provides a forum for quality research contributions with practice and policy implications concerning the interactions between social and environmental sustainability, accounting, management and policy. The contributions will be drawn from differing socio-economic and political environments with an international, national or organisation specific analysis taking a single, inter- or multi- disciplinary perspective.

Useful resource: Learning and Teaching Sustainability

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