Construct · 1 fields · 1 citations

social and environmental accounting: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
social andenvironmental accounting1 CONSTRUCTSocial and environmentalGRAY · SUSTAINABILITY

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Sustainability accounting

accounting for and reporting the social and environmental effects of organizations' activities to stakeholders.

In sustainability accounting, social and environmental accounting refers to accounting for and reporting the social and environmental effects of organizations' activities to stakeholders. This meaning comes from Gray (1995) in Accounting, Auditing & Accountability Journal.[1]

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accountability2 fields · 2 citationsjingle · one word, two constructs

References

  1. Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77. https://doi.org/10.1108/09513579510146996

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