Social and environmental reporting is also commonly referred to as corporate social responsibility reporting (Deegan, 2007). It can also be defined as an environmental management strategy to communicate with stakeholders, hence corporate social and environmental reporting (CSER). Besides, the CSER can command a pivotal role in the “greening” of corporate accountability (SustainaAbility/UNEP,2002). For example, CER has been best described as a tool to spur corporate policies, strategies, and management systems geared to minimizing adverse environmental impact (SustainAbility/UNEP, 1998).