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The study of the interactions between business organizations and their natural environments has gained momentum recently under the aegis of social and environmental accounting and reporting (SEAR), and as a diluted form of response in corporate social responsibility (CSR), Environmental Accounting, Sustainability and Accountability, envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. The book closely explores how organizations can embed care for the environment as fundamental to their functioning. It broadly covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments. The central idea proposed here is to evolve the environmental accounting framework and bring calculative aspects into sustainability thinking that businesses are responsible for. Among the other important innovative ideas discussed are new costing techniques for waste management, accounting schematics of carbon trade, green information needs of management and the extension of the environmental viewpoint to information systems and technology.

Abstract. The concepts of corporate social responsibility and social audit have been developed to a great extent in the last century. Analysis reveals a mature and sophisticated philosophical framework developed over the decades to enhance the relationship between the laborers, the state and the local government. Furthermore, there exists a framework to audit the economic and social activities of the business and a concern and focus in both the private sector and the public sector towards sustainable practices and a culture of ethical leadership. An audit criterion is developed and an examination of 3 top fortune companies reveals valuable insights into social audit and corporate social responsibility as well as the current best practices and benchmarks in the literature.Keywords. Corporate responsibility, Social audit, Apple, Amazon, Mckesson.JEL. M14.

"Damit neu entwickelte Managementkonzepte ihren Einzug in Unternehmen halten können, ist es wichtig, dass sie begrifflich anschlussfähig an vorhandene Sprachspiele sind. Dabei haben 'sexy' Anglizismen besonders gute Chancen. Gerade so verhält es sich nach unserer Einschätzung mit den Begriffen Corporate Social Responsibility (CSR) und Corporate Citizenships (CC). Wenngleich es sich bei diesen Überschriften um eine begriffliche bzw. sprachliche Weiterführung des Wortes Unternehmensethik handelt, wollte vor allem die Praxis lange nichts davon wissen. Bei den in diesem Buch versammelten Beiträgen handelt es sich um die ausgearbeiteten Vorträge der Consulting-Akademie Unternehmensethik 2006, die - wie jedes Jahr - in Zusammenarbeit mit der Plansecur-Stiftung und der Evangelischen Akademie der Pfalz durchgeführt wird. An dieser Stelle setzt das vorliegende Buch an. Es stellt Artikel von Wissenschaftlern und Praktikern zusammen, die vor ihrem je eigenen Hintergrund daran arbeiten, ein zeitgemäßes Verständnis einer substanziellen CSR bzw. CC zu liefern" (Autorenreferat). Inhaltsverzeichnis: Thomas Beschorner und Matthias Schmidt: Corporate Social Responsibility und Corporate Citizenship - zur Einführung (9-18); 1. Ethik und das große C: Könnten Unternehmen verantwortlich handeln?: Klaus Wiegerling: Grundbegriffe und Felder der angewandten Ethik (19-36); Thomas Petersen: Zur gesellschaftlichen Verantwortung eines korporativen Bürgers. Begriffe, Zusammenhänge und offene Fragen (37-50); Günter Ulrich: Unternehmensverantwortung aus soziologischer Perspektive (51-72); 2. Corporate Social Responsibility und Corporate Citizenship - Grenzen und Möglichkeiten in der Unternehmens- und Gesellschaftspraxis: Andreas Deckmann: Zur Verantwortung von Billigfliegern, oder CSR: Aus Corporate Social Responsibility wird Consumer Social Responsibility (73-86); Achim Halfmann: Unternehmen als Teil der Zivilgesellschaft: Wie das Miteinander von Profit und Non-Profit gelingen kann und woran es manchmal scheitert (87-96); Hannes Koch: Wirtschaft zivilisieren - Wenn Unternehmen freiwillig soziale und ökologische Verantwortung übernehmen, kann das einen bindenden rechtlichen Rahmen nicht ersetzen (97-104); Thomas Beschorner und Kristin Vorbohle: Neue Spielregeln für eine (verantwortliche) Unternehmensführung (105-114); 3. Corporate Social Responsibility und Corporate Citizenship - regionale und internationale Kontexte: Sabine Bach: Corporate Social Responsibility in der Europäischen Union -eine Frage von Sein oder Nichtsein (115-124); Christoph Schank: Der demografische Wandel der Arbeitswelt. Implikationen für die mittelständische Personalpolitik und Unternehmensführung (125-142); Kristin Vorbohle: Über deutsche, französische und unternehmenseigene Sozialstandards - ein Vergleich (143-154); Annika Maschwitz: Zur Bedeutung des Versicherungsvermittlergesetzes am Beispiel der Plansecur Management GmbH (155-158).

In recent years, social innovation has experienced a steep career. Numerous national governments and large organisations like the OECD, the European Commission and UNESCO have adopted the term. Social innovation basically means that people adopt new social practices in order to meet social needs in a different or more effective way. Prominent examples of the past are the Red Cross and the social welfare state or, at present, the internet 2.0 transforming our communication and cooperation schemes, requiring new management concepts, even empowering social revolutions. The traditional concept of innovation as successful new technological products needs fundamental rethinking in a society marked by knowledge and services, leading to a new and enriched paradigm of innovation. There is multiple evidence that social innovation will become of growing importance not only concerning social integration, equal opportunities and dealing with the greenhouse effects but also with regard to preserving and expanding the innovative capacity of companies and societies. While political authorities stress the social facets of social innovation, this book also encompasses its societal and systemic dimensions, collecting the scientific expertise of renowned experts and scholars from all over the world. Based on the contributions of the first world-wide science convention on social innovation from September 2011 in Vienna, the book provides an overview of scientific approaches to this still relatively new field. Forewords by Agnès HUBERT (Member of the Bureau of European Policy Advisers (BEPA) of the European Commission) and Antonella Noya (Senior Policy Analyst at OECD, manager of the OECD LEED Forum on Social Innovations).

<div><p><em>The paper focuses on the various National/ international guidelines that exist globally on Corporate Social Responsible Behaviour. These guidelines include National Voluntary Guidelines on Social, Economic and Environmental Responsibility (NVGs), ISO 26000, GRI G3.1 Sustainability Guidelines, AccountAbility's AA 1000 Standards and UN Global Compact. The author has tried to compare the above mentioned guidelines in order to find out the additional elements that should be included in Business Responsibility Reports to make disclosures and reporting on CSR more comprehensive.</em></p><p><em>The Business Responsibility Report of ITC Ltd. is studied and analyzed to find out the missing elements in its disclosures. The study specifically analyses the disclosures made by the company with respect to Principle 2, 4 and 9 of National Voluntary Guidelines. I have tried to analyse the disclosure made by the company on the basis of these five parameters 1) Disaggregated information 2) Sustainability quantification 3) Stakeholder engagement 4) customer engagement and 5) Consumer satisfaction.</em></p><p><em>This paper tries to find out the quality of disclosures made by ITC Ltd. in its BRR with respect to social, economic and environmental responsibilities. The main aim of the paper is to analyze the effect of social responsibility practices on different stakeholders. Does the BRR submitted by the companies as part of their Annual Reports really lead to value creation for the stakeholders? Or the reports try to create only a façade of their social responsibility practices to deceive the stakeholders? We try to lift this veil behind their reporting practices to find out their actual social behavior.</em></p></div>