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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 ...
A social accounting matrix (SAM) represents flows of all economic transactions that take place within an economy (regional or national). It is at the core, a matrix representation of the national accounts for a given country, but can be extended to include non-national accounting flows, and created for whole regions or area. SAMs refer to a ...
While sharing many common principles with business accounting, national accounts are based on economic concepts. [3] One conceptual construct for representing flows of all economic transactions that take place in an economy is a social accounting matrix with accounts in each respective row-column entry. [4]
The triple bottom line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and economic. Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value. [ 1 ]
Trump and his proposed policies have been viewed as potentially more inflationary due to the president-elect's campaign promises of high tariffs on imported goods, tax cuts for corporations, and ...
Edgar Z. Palmer, The meaning and measurement of the national income, and of other social accounting aggregates. Paul A. Samuelson and William D. Nordhaus (2004) Economics. "Glossary of Terms," Value added. Anwar Shaikh & Ahmet Ertugrul Tonak, Measuring the Wealth of Nations. CUP. M. Yanovsky, Anatomy of Social Accounting Systems.
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