Building Corporate Accountability: Emerging Practices in Social and Ethical Accounting, Auditing and Reporting

by Zadek, Simon; Pruzan, Peter Mark; Evans, Richard

• ISBN13: 9781853834189
• ISBN10: 1853834181
• Format: Hardcover
• Copyright: 1997-09-01
• Publisher: Taylor & Francis

Summary

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 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 practices of social and ethical accounting, auditing and reporting, and their implications for the development of corporate social, ethical and environmental responsibility. It includes nine case studies, and a historical overview of developments. The editors introduce a methodological framework that allows emerging practice worldwide to be analysed, understood and improved. This innovative book, written by international leaders in the field, will be of enormous value to business managers, particularly those responsible for corporate affairs, human resources, environmental management, financial management or planning. It will also be a useful text for business students.

Table of Contents

List of illustrations	vii
Acronyms and abbreviations	ix
Preface	x
PART 1 HOW, WHY AND WHERE TO
Introduction	3	(9)
Why Count Social Performance?	12	(23)
How to Do It	35	(15)
Accountable Futures	50	(13)
PART 2 THE BRIEFINGS
The Ethical Dimensions of Banking: Sbn Bank, Denmark	63	(21)
Professor Peter Pruzan
Accounting for Ethics: Traidcraft plc, UK	84	(18)
Richard Evans
Integrated Ethical Auditing: The Body Shop International, UK	102	(27)
Maria Sillanpaa
David Wheeler
The Expert View: Ben & Jerry's Homemade Inc, USA	129	(14)
Alan Parker
Co-ordinating Expectations: Municipality of Aarhus, Denmark	143	(14)
Carl-Johan Skovsgaard
Tom Christensen
Building Dialogue Culture: Woyen Molle, Norway	157	(14)
Lise Norgaard
Constructing the Social Balance: Consumer Co-operative, Italy	171	(18)
Alessandra Vaccari
Ranking Disclosure: VanCity Savings & Credit Union, Canada	189	(12)
Cathy Brisbois
The Practice of Silent Accounting	201	(29)
Professor Rob Gray
ANNEXES
Key Contact Names and Addresses	218	(2)
Contributors	220	(3)
Annotated Bibliography	223	(6)
Social and Ethical Accounting, Auditing and Reporting: Principles and Key Elements	229	(1)
Index	230