Veinticinco anos de Contabilidad Social y Medioambiental en Espana: pasado, presente y futuro

A little more than twenty-five years have elapsed since the publication of the Spanish Journal of Finance and Accounting first special issue on social and environmental accounting research. Due to the remarkable rise and relevance of scientific research in this area, this special issue aims to highlight the most relevant research milestones on the topic in Spain during the last quarter of a century. To this end, this editorial contextualizes social and environmental accounting in the Spanish social and political landscape of the last three decades in order to identify the research background in this area. Likewise, through a systematic review of the literature, the present editorial highlights and discusses the main perspectives with which social and environmental accounting research has developed in Spain. All this leads us to reflect on the main challenges that social and environmental accounting research will face in the future. The editorial concludes by introducing the main contributions of the articles included in this special issue.