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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 ...
"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.
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 ...
Generational accounting is a method for measuring redistribution of lifetime tax burdens across generations from social insurance, including social security and social health insurance. It has been proposed as a better guide to the sustainability of a fiscal policy than budget deficits, which reflect only taxes minus spending in the current ...
Triple bottom line (TBL) accounting expands the traditional reporting framework to take into account social and environmental performance in addition to financial performance. In 1981, Freer Spreckley first articulated the triple bottom line framework in a publication called Social Audit - A Management Tool for Co-operative Working. [8]
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.
Social Accountability 8000 (SA 8000) is an international standard for social accountability management systems. It was developed in 1997 by Social Accountability International, formerly the Council on Economic Priorities, by an advisory board consisting of trade unions , NGOs , civil society organizations and companies. [ 1 ]
Social accounting is the communication of social and environmental effects of a company's economic actions to particular interest groups within society and to society at large. [60] Social accounting emphasizes the notion of corporate accountability. Crowther defines social accounting as "an approach to reporting a firm's activities which ...