Tag Archives | Social Accountability and Disclosure

Social Accountability and Disclosure

This article throws light upon the two approaches followed for social accountability and disclosure. The approaches are: 1. Narrative disclosure 2. Reporting in Formats. Social Accounting: Disclosure Approach # 1. Narrative disclosure: Important social issues, e.g. on pollution control, equal employ­ment opportunity, product safety, etc., are addressed in contemporary financial reports as ‘foot­notes’. They are […]

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