the preparation and publication of an
account about an organisation's social,
environmental, employee, community customer and other stakeholder interactions
and activities and, where, possible,
the consequences of those interactions
and activities. The social account may
contain financial information but is
more likely to be a combination of quantified
non-financial information and descriptive,
non-quantified information.
The social account may serve a number
of purposes but discharge of the organisation's
accountability to its stakeholders
must be the clearly dominant of
those reasons and the basis upon which
the social account is judged.
(Gray, 2000)
the preparation and publication of anaccount about an organisation's social,environmental, employee, community customer and other stakeholder interactionsand activities and, where, possible,the consequences of those interactionsand activities. The social account maycontain financial information but ismore likely to be a combination of quantifiednon-financial information and descriptive,non-quantified information.The social account may serve a numberof purposes but discharge of the organisation'saccountability to its stakeholdersmust be the clearly dominant ofthose reasons and the basis upon whichthe social account is judged.(Gray, 2000)
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