An extended performance reporting framework for social and environmental accounting

Kittiya Yongvanich, James Guthrie*

*Corresponding author for this work

Research output: Contribution to journalReview articlepeer-review

127 Citations (Scopus)


Internationally, there is growing awareness of the environmental and social impacts of the business activities of organizations. This awareness was heightened by the 1987 report Our Common Future by the World Commission on Environment and Development (WCED, 1987). In order to address the concerns raised, companies have increasingly reported the social and environmental impacts of their business activities to secure their right to operate from society. This paper argues for the importance of an integrated reporting framework that provides information on economic performance via intellectual capital (IC) information and non-economic performance, including that used in the management of performance across social and environmental impacts. This paper briefly reviews three extended reporting approaches, namely IC, balanced scorecard (BSC) and social and environmental reporting. The paper demonstrates that the emphases of these reporting approaches, while diverse, could be complementary to one another and be integrated into an extended performance reporting framework (EPRF), which would provide a more complete account of the management and performance of an organization. The EPRF could empower stakeholders and facilitate change in the way organizations conduct their activities.

Original languageEnglish
Pages (from-to)309-321
Number of pages13
JournalBusiness Strategy and the Environment
Issue number5
Publication statusPublished - Sept 2006
Externally publishedYes


Dive into the research topics of 'An extended performance reporting framework for social and environmental accounting'. Together they form a unique fingerprint.

Cite this