AN OVERVIEW OF SOCIAL AND ENVIRONMENTAL ACCOUNTING

Abstract

The past time has seen an increase in interest of social and environmental questions from various stakeholders for companies. As a result, many companies have developed environmental management and accounting systems, as well as changing their environmental and social disclosure activities in response to their expectations of stakeholder. It is the changes and developments of companies that have led to a sharp increase in researches focusing on analyzing the published information by companies. This study with purpose is to provide an overview of the current state of social and environmental accounting studies in a more concise and understandable manner to support both experts, academics and accountants gained a deeper understanding of the current state of SEA research, at the same time, in the hope of promoting the further development of researches in this field as well as contributing to add and enrich the knowledge treasure for the current academic documents relating to accounting, management, finance and economics in the Vietnam context.