Click here to load reader
View
999
Download
1
Embed Size (px)
2. Contents
3. Social and environmental reporting t he process of communicating the social and environmental effects of organisations economic actions to particular interest groups within society and to society at large. As such, it involves extending the accountability of organisations (particularly companies) beyond the traditional role of providing a financial account to the owners of capital, in particular shareholders. Such an extension is predicated upon the assumption that companies do have wider responsibilities than simply to make money for their shareholders Gray R.H., Owen D.L. and Maunders K.T. (1987)Corporate Social reporting: Accounting and Accountability 4. History periods Antal, A. B.; Dierkes, M.; MacMillan, K. & Marz, L. (2002): "Corporate Social Reporting Revisited", Journal of General Management, 28 (2) 5. History periods
Antal, A. B.; Dierkes, M.; MacMillan, K. & Marz, L. (2002): "Corporate Social Reporting Revisited", Journal of General Management, 28 (2) 6. History periods
Antal, A. B.; Dierkes, M.; MacMillan, K. & Marz, L. (2002): "Corporate Social Reporting Revisited", Journal of General Management, 28 (2) 7. History periods
Antal, A. B.; Dierkes, M.; MacMillan, K. & Marz, L. (2002): "Corporate Social Reporting Revisited", Journal of General Management, 28 (2) 8. History periods
Antal, A. B.; Dierkes, M.; MacMillan, K. & Marz, L. (2002): "Corporate Social Reporting Revisited", Journal of General Management, 28 (2) 9. Strands in social accounting Social audits Silent social accounts New wave of social accounting Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics 10. Social Audits Social audits - those public analyses of accountable entities undertaken by bodies independent of the entity, and typically without the approval of the entity concerned Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics 11. Social Audits The standard for social audits was set by Social Audit Ltd in 1970s. Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics The message is if the companies fail to act appropriately and fail to discharge their account to society, the social audit may well appear and do the job for them 12.
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics 13. Silent social accounts
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics 14. It has potential
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics The collation of material to produce separately identified social and environmental reports alongside the extant financial report will help o socially reconstruct the organization as more than simply an economic entity This hypothesis was right 15. The new wave of social accounting
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics 16. Objectives
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics 17. Stakeholder model
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics Responsibilities are determined by society, the company and the stakeholders 18. Stakeholder model
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics 19. Stakeholder model
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics 20. Stakeholder model
Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics The most important criteria -COMPLETENESS 21. Key Lessons to Learn