SOCIAL ACCOUNTING AND REPORTING
Social accounting has generally been
taken to comprise reporting about a specific
range of issues and/or reporting to a
variety of stakeholders. The topics/
stakeholders are normally assumed to
cover: employee and employment issues;
environmental issues; customer
and product issues; and community and
wider social issues. There are (at least)
two problems with this simple outline.
First, there is no unique or even wellargued
reason why these four categories
of things should (a) dominate and/or (b)
be exclusive. Other matters such as human
rights, working with repressive regimes,
corporate governance and attempts
to influence government and policy
makers would all be seen as likely
candidates for the attention of social accounting.
But whether each would appear
and under which heading they
would be identified remains blurred.