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  2. Sustainability accounting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_accounting

    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 ...

  3. Social accounting - Wikipedia

    en.wikipedia.org/wiki/Social_accounting

    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 ...

  4. Sustainability reporting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_reporting

    The United Nations Conference on Trade and Development - International Standards of Accounting and Reporting (UNCTAD-ISAR) founded the African Regional Partnership for Sustainability and SDG Reporting in 2022. The collaboration has 53 members as of March 2023, including national corporate social responsibility networks and/or ministries from 27 ...

  5. Environmental, social, and governance - Wikipedia

    en.wikipedia.org/wiki/Environmental,_social,_and...

    The size of a company's board and management experience were strongly correlated with its financial performance. [47] CSR describes the sustainability tactics used by companies to make sure their operations are ethically acceptable. On the contrary, ESG are employed to evaluate the overall sustainability of an organisation. ESG are used as ...

  6. Triple bottom line - Wikipedia

    en.wikipedia.org/wiki/Triple_bottom_line

    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]

  7. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    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.

  8. National Voluntary Guidelines on Social, Environmental and ...

    en.wikipedia.org/wiki/National_Voluntary...

    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.

  9. Environmental audit - Wikipedia

    en.wikipedia.org/wiki/Environmental_audit

    An environmental audit is a type of evaluation intended to identify environmental compliance and management system implementation gaps, along with related corrective actions. In this way they perform an analogous (similar) function to financial audits .