This paper is an attempt to summarize and evaluate the current state of empirical research on corporate social performance and policy. The extreme complexity and scope of the area and the recency of much of the relevant work makes the study preliminary, partial, and a little presumptuous out of necessity given the previous absence of such a systematic summary and analysis of empirical research. The present effort, however, may be useful in facilitating and channeling future empirical research.

The development of legislation determining corporate behaviour is a fascinating topic, offering insight into the societal problems of corporate enterprise as they are related to their accounting, their administration, and their external reporting. In this paper the following specific implications for accounting are examined:– -Should accountants get involved in social auditing and are they the core persons in corporate social accounting systems? – -Should corporate social performance measurement and reporting become obligatory and to what extent? – -A general framework for (...) the implementation of corporate social accounting systems is suggested and quidelines for its auditing are proposed. – -A tentative set of social auditing standard is outlined together with its methodological accompaniments. (shrink)

Few issues seem to have more long-term impact upon the relations between business and society than those of corporate attitudes toward greater public accountability, corporate behaviours in response to such attitudes, and societal reaction to those behaviours. Nevertheless, there has been relatively little rigorous behavioural research of managerial attitudes toward corporate social accountability. This empirical study researches the attitudes of management in Britain toward corporate social accountability. It assesses the corporate concern for social responsibility during the peak period of such (...) concern by all interested parties (1974–1979). (shrink)

In this paper the social indicators research is linked with accountability at corporate and national level. The case for auditing social measurements is advanced and a possible scheme is proposed. An analytical survey of all the related developments in social accounting is presented and certain conclusions are drawn. Finally, an interdisciplinary approach to accounting for the quality of life is critically examined in the framework of a mixed economy that today prevails in the western world.