The year 2000 saw the launch of AA1000, an ethical standard designed to enable corporate ethical performance to be judged. If such ethical performance is interpreted as social and environmental behaviour our view is that it may lead to more social and environmental reporting. Yet the willingness to communicate corporate social and environmental performance still seems to be limited. Of the soci...

This paper considers the state and future of social accounting. It starts by acknowledging that accounting as human practice has power that must be actively acknowledged and questioned. Yet at the same time social expectations of accounting may be shifting which would threaten the position held by the accounting profession. Corporate Social Reporting (CSR) may be an important factor in bridging...