The state of the art and practice on social and environmental accounting methods and tools

Abstract

Social and environmental accounting (SEA) methods can be assessed using ICT tool support. The tools and methods are often tightly coupled and the tools are not extendable. When organisation are willing to apply more than one method they have to use multiple tools, due to the lack of extendability. When overlap occurs between the methods precious time is wasted. This research intends to investigate the possibilities for improving ICT tool support used for the assessment of multiple social and environmental accounting methods. A possible solution is the development of an extendable tool. This results in an overview of the state of the art and practice on SEA methods and tools used to perform an account.