Matias Laine

My research interests are at the interface of business, society and the natural environment. I am interested in understanding the role of private corporations and business world in the societies' struggle with the escalating global environmental challenges. I consider accounting and accountability to be of major importance in this quest. More specifically, I keep asking whether the increased popularity of the so called sustainability accounting and reporting in the corporate sector actually enhances societies' pursuit of sustainability.

Research Group on Sustainability and Critical Accounting 

Centre for Social and Environmental Accountability Research: Executive Council Co-Convenor 2023- (member 2007-)

European Accounting Review: Incoming Co-Editior 2024-2027

European Accounting Association: Standing Scientific Committee Member 2019-2024

European Accounting Association: Conference Committee Chair 2015-2021

European Accounting Association: Management Committee Member 2020-2021

Social and Environmental Accountability Journal: Co-Editor 2016-2019

Editorial Board member for several journals, including Accounting, Auditing & Accountability Journal, Critical Perspectives on Accounting and European Accounting Review

Sustainability accounting; Social and environmental accounting; Critical accounting; Sustainability disclosures; CSR

CARACC: Carbon accounting in Organisational decision-making (Academy of Finland, consortium with OY), 2021-2025. Academy Research Fellow: Towards sustainability? The role of corporate sustainability disclosures within society. 2017-2022.

Selected publications:

Bebbington, J., Laine, M., Larrinaga, C. & Michelon, G. (in press). Environmental Accounting in the European Accounting Review: A Reflection. European Accounting Review. 

Correa, C., Laine, M. & Larrinaga, C. (2023). Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting. Critical Perspectives on Accounting, 102554.

Laine, M., Tregidga, H. & Unerman, J. (2022). Sustainability Accounting and Accountability. 3rd Ed. Routledge.

Järvinen, J., Laine, M., Hyvönen, T. & Kantola, H. (2022). Just Look at the Numbers: A Case Study on Quantification in Corporate Environmental Disclosures. Journal of Business Ethics, 175, 23-44.

Tregidga H. & Laine, M. (2022). On crisis and emergency. Is it time to rethink long-term environmental accounting. Critical Perspectives on Accounting, 82, 102311. 

Laine, M., Scobie, M., Sorola, M. & Tregidga, H. (2020). Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond. Social and Environmental Accountability Journal, 40(1), 1-22.

André, K., Cho. C.H. & Laine, M. (2018). Reference points for measuring social performance: A case study of a social business venture. Journal of Business Venturing, 33(5), 660-678.

Vinnari, E. & Laine, M. (2017). The moral mechanism of counter accounts: The case of industrial animal production. Accounting, Organizations and Society, 57, 1-17.

Ylönen M. & Laine M. (2015). “For logistical reasons only? A case study of tax planning and corporate social responsibility reporting”. Critical Perspectives on Accounting, 33, 5-23.

Cho C.H., Laine M., Roberts R.W. and Rodrigue M. (2015). “Organized Hypocrisy, Organizational Façades, and Sustainability Reporting”. Accounting, Organizations and Society, 40(1), 78-94.