Building Corporate Accountability
Emerging Practice in Social and Ethical Accounting and Auditing
Edited By Simon Zadek, Richard Evans and Peter Pruzan
Paperback
September 1997 •
240 pages •
234 x 156mm •
ISBN 9781853834134
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.
CONTENTS
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
Simon Zadek is Research Director of the new Economics Foundation (NEF), London.
Peter Pruzan is Professor of Systems Science at Copenhagen Business School
Richard Evans is Director of Social Accounting at Traidcraft Exchange, Gateshead.