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Centre For Social And Environmental Accounting Research
The Centre for Social and Environmental Accounting Research (CSEAR) is a research and networking institution in the field of social accounting. It combines more than 600 active members, fellows and associates in over 30 countries. Based at the University of St Andrews in Scotland, CSEAR's primary objective is to gather and make available information about the practice and theory of social and environmental accounting and reporting. In doing so, CSEAR's international network supports students, practitioners, scholars and educationalists in all aspects of the education, research and practice of social, environmental and sustainability accounting, reporting, auditing, finance and taxation. Activities As a network institution, CSEAR provides a database of academics and practitioners around the world who share an interest in social and environmental accounting. For more than ten years, CSEAR has been holding the annual International Congress on Social and Environmental Accounting ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of St Andrews
(Aien aristeuein) , motto_lang = grc , mottoeng = Ever to ExcelorEver to be the Best , established = , type = Public research university Ancient university , endowment = £117.7 million (2021) , budget = £286.6 million (2020–21) , chancellor = The Lord Campbell of Pittenweem , rector = Leyla Hussein , principal = Sally Mapstone , academic_staff = 1,230 (2020) , administrative_staff = 1,576 , students = () , undergrad = () , postgrad = () , doctoral = , other = , city = St Andrews , state = , country = Scotland , coordinates = , campus = College town , colours = United College, St Andrews St Mary's College School of Medicine S ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Scotland
Scotland (, ) is a country that is part of the United Kingdom. Covering the northern third of the island of Great Britain, mainland Scotland has a border with England to the southeast and is otherwise surrounded by the Atlantic Ocean to the north and west, the North Sea to the northeast and east, and the Irish Sea to the south. It also contains more than 790 islands, principally in the archipelagos of the Hebrides and the Northern Isles. Most of the population, including the capital Edinburgh, is concentrated in the Central Belt—the plain between the Scottish Highlands and the Southern Uplands—in the Scottish Lowlands. Scotland is divided into 32 administrative subdivisions or local authorities, known as council areas. Glasgow City is the largest council area in terms of population, with Highland being the largest in terms of area. Limited self-governing power, covering matters such as education, social services and roads and transportation, is devolved from the Scott ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Social And Environmental Accounting
Social accounting (also known as ''social accounting and auditing'', ''social accountability'', ''social and environmental accounting'', ''corporate social reporting'', ''corporate social responsibility reporting'', ''non-financial reporting'' or ''accounting'') is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to society at large. Social Accounting is different from public interest accounting as well as from critical accounting. Social accounting is commonly used in the context of business, or corporate social responsibility (CSR), although any organisation, including NGOs, charities, and government agencies may engage in social accounting. Social Accounting can also be used in conjunction with community-based monitoring (CBM). Social accounting emphasises the notion of corporate accountability. D. Crowther defines social accounting in this sense as "an approach to reporting ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Robert Hugh Gray
__NOTOC__ Robert Hugh Gray FCCA, FCA, MBE, was Professor of Social and Environmental Accounting at the University of St Andrews in Scotland. Until recently he was also the Director of the Centre for Social and Environmental Accounting Research (CSEAR). He died in June 2020. In the 2009 Birthday Honours list Gray was appointed Member of the Order of the British Empire (MBE). Gray was responsible for raising awareness of social and environmental injustice around the world. Honours and awards * 1982: Will Baxter Manuscript Prize (with A.J.B. Hope) for "Power and Policy Making: The Development of an R&D Standard" Journal of Business Finance & Accounting Vol.9 No.4 Winter 1982 (pp. 531–558) * 1992: Larry Sawyer Manuscript Award (with D.J. Collison)"The Environmental Audit: Green-gauge or Whitewash?" Managerial Auditing 6(5) 1991 (pp. 17–25) * 1994: Nominated for United Nations Global 500 Laureate – not awarded. * 1994: Award for Environmental Excellence from Dund ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accountancy
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Social Accounting
Social accounting (also known as ''social accounting and auditing'', ''social accountability'', ''social and environmental accounting'', ''corporate social reporting'', ''corporate social responsibility reporting'', ''non-financial reporting'' or ''accounting'') is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to society at large. Social Accounting is different from public interest accounting as well as from critical accounting. Social accounting is commonly used in the context of business, or corporate social responsibility (CSR), although any organisation, including NGOs, charities, and government agencies may engage in social accounting. Social Accounting can also be used in conjunction with community-based monitoring (CBM). Social accounting emphasises the notion of corporate accountability. D. Crowther defines social accounting in this sense as "an approach to reporting a fi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Corporate Social Responsibility
Corporate social responsibility (CSR) is a form of international private business self-regulation which aims to contribute to societal goals of a philanthropic, activist, or charitable nature by engaging in or supporting volunteering or ethically oriented practices. While once it was possible to describe CSR as an internal organizational policy or a corporate ethic strategy, that time has passed as various national and international laws have been developed. Various organizations have used their authority to push it beyond individual or even industry-wide initiatives. In contrast, it has been considered a form of corporate self-regulation for some time, over the last decade or so it has moved considerably from voluntary decisions at the level of individual organizations to mandatory schemes at regional, national, and international levels. Moreover, scholars and firms are using the term "creating shared value", an extension of corporate social responsibility, to explain ways of d ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sustainability
Specific definitions of sustainability are difficult to agree on and have varied in the literature and over time. The concept of sustainability can be used to guide decisions at the global, national, and individual levels (e.g. sustainable living). Sustainability is commonly described as having three dimensions (also called pillars): environmental, economic, and social. Many publications state that the environmental dimension (also called "planetary integrity" or "ecological integrity") is the most important, and, in everyday usage, "sustainability" is often focused on countering major environmental problems, such as climate change, loss of biodiversity, loss of ecosystem services, land degradation, and air and water pollution. Humanity is now exceeding several "planetary boundaries". A closely related concept is that of sustainable development, and the terms are often used synonymously. However, UNESCO distinguishes the two thus: "''Sustainability'' is often thought of as a lon ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Organizations
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, ana ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Social Responsibility Organizations
Social organisms, including human(s), live collectively in interacting populations. This interaction is considered social whether they are aware of it or not, and whether the exchange is voluntary or not. Etymology The word "social" derives from the Latin word ''socii'' ("allies"). It is particularly derived from the Italian ''Socii'' states, historical allies of the Roman Republic (although they rebelled against Rome in the Social War of 91–87 BC). Social theorists In the view of Karl MarxMorrison, Ken. ''Marx, Durkheim, Weber. Formations of modern social thought'', human beings are intrinsically, necessarily and by definition social beings who, beyond being "gregarious creatures", cannot survive and meet their needs other than through social co-operation and association. Their social characteristics are therefore to a large extent an objectively given fact, stamped on them from birth and affirmed by socialization processes; and, according to Marx, in producing and reproducin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sustainability In Scotland
Specific definitions of sustainability are difficult to agree on and have varied in the literature and over time. The concept of sustainability can be used to guide decisions at the global, national, and individual levels (e.g. sustainable living). Sustainability is commonly described as having three dimensions (also called pillars): environmental, economic, and social. Many publications state that the environmental dimension (also called "planetary integrity" or "ecological integrity") is the most important, and, in everyday usage, "sustainability" is often focused on countering major environmental problems, such as climate change, loss of biodiversity, loss of ecosystem services, land degradation, and air and water pollution. Humanity is now exceeding several "planetary boundaries". A closely related concept is that of sustainable development, and the terms are often used synonymously. However, UNESCO distinguishes the two thus: "''Sustainability'' is often thought of as a long ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Research
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for individuals, organizations, governments and capital markets. It encompasses a broad range of topics including financial accounting research, management accounting research, auditing research, capital market research, accountability research, social responsibility research and taxation research.Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. "Characterizing Accounting Research." ''Accounting Horizons'' 24 (4): 635–670. Academic accounting research "addresses all aspects of the accounting profession" using the scientific method, while research by practicing accountants focuses ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
