An extended performance reporting framework for social and environmental accounting
提出一个整合智力资本、平衡计分卡和社会环境报告的扩展绩效报告框架，为组织提供更全面的经济与非经济绩效信息，帮助利益相关者推动组织变革。
Abstract 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. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.