What is Corporate Social Reporting?
"There are a number of definitions of corporate social reporting, but one of the best known comes from the Institute for Social and Ethical Accountability (ISEA). Their concept of social and ethical accounting, auditing and reporting (SEAAR) is increasingly influential. It is important, however, to distinguish between the process of corporate social accounting and the end product - the
corporate social report.
As in other areas of corporate disclosure, diversity rules here, too. To date, there is no such thing as a 'standard'
social report, because the nature of each report depends upon: the range of stakeholders for whom it is intended; what the reporting organisation is trying to achieve; and the variety of issues covered."
(SustainAbility,
Engaging Stakeholders Reports, visited 2009-02-25)
Many international organizations recommend that enterprises regularly publish environmental and
social reports. The data they provide may be used to establish a social audit.
Social Balance Sheet à la Française
"Document which has been compulsory since 1977 in enterprises with 300 or more employees, drawn up by the head of the enterprise and submitted to the works council for its opinion. It must contain the main numerical data needed to assess the work and employment situation within the enterprise, record activities and evaluate changes over the past year and the two preceding years."
(Eurofound,
Bilan Social: Social Balance Sheet, visited 2010-04-05)