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Social Accounting

Social, ethical, environmental, sustainable accounting and reporting: theory and practice.

This research area focuses on accounting and accountability integrated instruments used by for profit and not for profit, private and public enterprises and on their implementation. These instruments allow enterprises to disclose information inside and outside of it. These information is about economic, social, environmental and sustainable subjects.

They are used to involve accounting data and not accounting ones and also qualitative information. This process should lead to a good and integrated system of economic results, that must consider an open dialogue with all stakeholders, to improve social economy and civil society.

  • Social balance sheet models
  • Sustainability reporting models
  • Environmental reporting models
  • Social, environmental and sustainability accounting and reporting in different types of enterprises
  • Accounting and accountability in cultural frameworks
  • Accounting and accountability of SMEs