Social and environmental accounting
|dc.contributor.editor||Cooper Cary L|
|dc.description.abstract||The article provides an historical overview of the accounting practices related to the social and environmental aspects of business. Recent trajectories of corporate reporting in multinationals are highlighted, with an emphasis on different sector dynamics and regulatory contexts. The current wave of reporting seems not to have ended, with environmental, social and ethical aspects of business being considered in various forms, through inclusion in annual reports, in stand-alone environmental, social, or sustainability reports, and sometimes in underlying management accounting systems. Academic research on firms' motivations for reporting is then summarized by addressing a range of theoretical frameworks and debates. Environmental and social accounting continues to be a lively and challenging area because of its societal, managerial, and policy relevance.||en_US|
|dc.title||Social and environmental accounting||en_US|
|dc.publication.title||Wiley encyclopedia of management. 1. Accounting|
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