The practice of social and ethical accounting is emerging as a key tool for companies in the 1990s in response to calls for greater transparency and accountability to different stakeholders, and as a means for managing companies in increasingly complex situations where social and environmental issues are significant in securing business success. This is the first book to address the practice of social and ethical accounting, auditing and reporting, and its implications for the development of corporate social, ethical and environmental responsibility. It includes ten case studies, as well as an historical overview of the development of social and ethical accounting and reporting. The editors introduce a methodological framework that allows emerging practice worldwide to be analysed, understood and improved; and the case studies are written by the practitioners, giving insight into the experiences described. This innovative book, written by internationally acknowledged leaders in the field, will be of enormous value to business managers, particularly those with responsibility for corporate affairs, human resources, environmental management, financial management, or planning. It will also be a useful text for business students.
Part 1 How, Why and Where To: Introduction * Why Count Social Performance? * How to Do it * Accountable Features * Part 2 The Briefings: The Ethical Dimensions of Banking: Sbn Bank, Denmark * Accounting for Ethics: Traidcraft plc, UK * Integrated Ethical Auditing: The Body Shop International, UK * The Expert View: Ben & Jerry's Homemade Inc, USA * Co-ordinating Expectations: Municipality of Aarhus, Denmark * Building Dialogue Culture: Woyen Molle, Norway * Constructing the Social Balance: Consumer Co-operative, Italy * Ranking Disclosure: VanCity & Credit Union, Canada * The Practice of Silent Accounting * Annexes