Purpose: The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.Design/methodology/approach: Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were...

This chapter introduces social compliance accounting, auditing and reporting. Social compliance accounting refers to measuring, understanding and reporting an organisation's social compliance performance. Social compliance auditing is an effective way for organisations to fulfil their social and...

This article has been written to provide an overview of a particular theoreticalperspective that has been used to explain why managers might elect to publiclydisclose information about particular aspects of their social or environmentalperformance[1]