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  2. 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 ...

  3. Social accounting and audit - Wikipedia

    en.wikipedia.org/wiki/Social_accounting_and_audit

    "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.

  4. 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 ...

  5. National accounts - Wikipedia

    en.wikipedia.org/wiki/National_accounts

    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]

  6. Fourth bottom line - Wikipedia

    en.wikipedia.org/wiki/Fourth_Bottom_Line

    Fourth bottom line is a concept extended from the triple bottom line; instead of simply focusing on the 3 Ps: people, planet and profit, this concept involves extending to a fourth factor which not only has motivation for a business but also transcends to a humanistic value and beyond by factoring in terms such as "spirituality", "ethics ...

  7. Léo-Paul Lauzon - Wikipedia

    en.wikipedia.org/wiki/Léo-Paul_Lauzon

    Lauzon published a book entitled Social Accounting in 1974, promoting a system of evaluating companies in terms of social responsibility. Since then, Lauzon examined several companies in areas such as environmental protection, human relations, equal opportunities and consumer interests, making extensive use of corporate annual reports.

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  9. Context-Based Sustainability - Wikipedia

    en.wikipedia.org/wiki/Context-Based_Sustainability

    Context-Based Sustainability (CBS) – also known as Context-Based Accounting – is an open-source, triple/multi-bottom-line, integrated accounting methodology for measuring, managing, assessing and reporting the performance of organizations (and other human social systems) relative to upper and lower limits in, and demands for, vital resources (i.e., capitals) in the world.

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