The legitimacy of accountants' participation in social and ethical accounting, auditing and reporting

Article Abstract:

This article examines the emergence and practice of social and ethical accounting, auditing and reporting (SEAAR), focusing on the legitimacy of accountants' involvement in SEAAR. Topics addressed include standards in social accounting, the social policy of stakeholders, and the role of accountants in assessing the ethical practices of organizations.

Standards, Social policy, Accountants

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Civil society and social auditing

Article Abstract:

This article examines the role of civil society, consisting of nongovernmental organizations, religious societies, unions and local clubs, in the governance of private sector corporations. Topics addressed include social auditing, which involves stakeholder communication, social performance indicators, disclosure, and verification.

Analysis, Public participation, Business ethics, Corporate social responsibility, Civil society

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The issue of corporate social disclosures in the management of reputation and legitimacy: a cross sectoral analysis of UK top 100 companies

Article Abstract:

A study of a corporate social reporting escalation and investigation of the reasons for such disclosure is presented. Topics include reputation management and ethical accountability recognition by the UK companies.

Business

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