Information Systems for Social Reporting

Citation
E. Post, James et J. Epstein, Marc, Information Systems for Social Reporting, Academy of Management review , 2(1), 1977, pp. 81-87
ISSN journal
03637425
Volume
2
Issue
1
Year of publication
1977
Pages
81 - 87
Database
ACNP
SICI code
Abstract
Social accounting currently involves developing information about economic and social consequences of organizational activities. Two important questions are unanswered by current practice: how does management know what to report? and how is the information to be developed? Systematic scanning provides an agenda of public issues and an assessment of trends. Performance indicators can then be constructed for internal and/or external reporting purposes.