Social Reporting: An Argument for Congruence

Research output: Book chapter/Published conference paperConference paperpeer-review


Measures of financial security are generally accepted as being represented by the annual financial statements of an organisation, however the environmental and social impacts are still to find a meaningful and consistent reporting medium. To date there is no recognised conceptual framework for reporting despite a growing number of firms, both nationally and internationally, publishing reports detailing their social and environmental impacts. This paper draws on prior research which has documented the requirements for social accounting information by members and management associated with an organisation in the credit union sector to propose a reporting model for this industry group. The model recognises the established accounting reporting framework to present an integrated model that seeks congruence between the social and environmental information and the financial information to be included in the respective reports.The paper begins with a brief discussion of the literature pertaining to the reporting of social and environmental data before discussing the findings of a study exploring the reporting requirements of stakeholders in the Australian credit union sector. The proposed model based on these findings is then presented and discussed.
Original languageEnglish
Title of host publicationCentre for Social Environmental Accounting Research
Place of PublicationScotland
PublisherCSEAR,University of St Andrews
Publication statusPublished - 2007
Event19th International Congress on Social and Environmental Accounting Research - St Andrews, Scotland, United Kingdom
Duration: 03 Sep 200705 Sep 2007


Conference19th International Congress on Social and Environmental Accounting Research
Country/TerritoryUnited Kingdom


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