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Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial reporting or accounting) is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to ...
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
"Social auditing" Social Accounting and audit is a comprehensive triple bottom line planning and measurement method. [1]Social accounting and audit uses quantitative analysis of planned and actual measurement, ratio analysis for comparing trends over time, and qualitative analysis of constant comparison using ‘coding’ and ‘categorizing’ so that responses can be made and measured.
As a method, the subject is termed national accounting or, more generally, social accounting. [1] Stated otherwise, national accounts as systems may be distinguished from the economic data associated with those systems. [2] While sharing many common principles with business accounting, national accounts are based on economic concepts. [3]
Robert Hugh Gray (died June 2020) was Professor of Social and Environmental Accounting at the University of St Andrews [1] in Scotland. He was also the Director of the Centre for Social and Environmental Accounting Research (CSEAR). In the 2009 Birthday Honours list Gray was appointed Member of the Order of the British Empire (MBE).
From January 2008 to December 2012, if you bought shares in companies when Robert D. Beyer joined the board, and sold them when he left, you would have a -3.9 percent return on your investment, compared to a -2.8 percent return from the S&P 500.
Thus, in social accounting all transactors are treated in a similar way ("as if" they were a business). The accounts can be criticised for being eclectic in some ways, but that is not necessarily a problem; the aim of the exercise is to identify and categorise all flows, and the user can then reaggregate them in different ways.
The role of the public accountancy profession in working for or against the public interest is a key theme in public interest accounting. Abe Briloff's article, "Accountancy and Society: A Covenant Desecrated," [4] argues that public accounting firms have a social contract granting them monopoly privileges in return for protecting public interest.
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