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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 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 ...
The CSR Voluntary Guidelines served as a statement of intent by the Government of India to encourage businesses to adopt responsible business practices. The CSR Guidelines provided for review and elaboration which was undertaken by the Indian Institute of Corporate Affairs, a think-tank and capacity development institution set up by the MCA.
In 1981, Freer Spreckley, the creator of Social Enterprise, published SOCIAL AUDIT — A Management Tool for Co-operative Working, in which he first introduced the idea of a set of internal criteria that social enterprises and other organisations should use in their annual planning and accounting.
"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.
The Centre publishes a biannual journal, the Social and Environmental Accounting Journal (SEAJ), which is distributed free to its members.SEAJ is a 'predominantly refereed journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing'.
The list was compiled using the resources of the University of Mississippi library. The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000.
The publication of non-financial reports thus began in an ad hoc and rather anecdotal manner, confined to a few subjects deemed worthy of interest by the companies themselves. A copy effect, combined with latent pressure from stakeholders, subsequently contributed to the acceptance and renewal of this approach, [ 18 ] which gradually became ...