ABSTRACT
The need for social and envilonmental accounting has become the concern and locus 01 nations
and responsible corporate managements and has increased their explicit assessment of' the
covironmental and social impact to its financial performance. (Okoyc & Ngwakwe 2004).
At no time in, at least the last 20 years has matters relating to an organization interaction with
the physical environment and society being so widely accepted as central, even both crucial to the
future wellbeing of both the business and those whoare affected by it. Whether fbr moral.
economic, legal or pragmatic reasons, every organization has to make an increasingl) e.'piici
assessment of its environmental and social impact and to attempt to reposition itself as the terms at
social contract between business and society come under increasing serti'iiiy. By i'edeflnint
success in termsofsociál impact or environmental sustainahility, social ac tinting can strengthen
thebusiness case for investment in social ventures (Auka ,2006)Social and environmental
'u:Lings are very wide ten'ns. They have been variously defilied and on typical de[inition -
'social accounting is tile preparation and publication of an account about an organi/ations
social, environmental, employee, community, customer and ether stakeholder interactions and
aetivities(Gray, 2000).
Social accounting may contain financial information but is more likety to be a combinaton oF
ivalitative information and quantitative information. The social account must serve a nunib
of purposes but discharge of tile organizations accountability to its stakeholders must be clearly
dominant of those reasons and the basis upon which the social accounting is judged (Ma' or.
ç2006)•
ANOZIE, E (2021). Effect Of Social And Environmental Accounting On The Profitability Of Firms In Nigeria. (A Case Study Of Nigeria Brewery). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-case-study-of-nigeria-brewery-7-2
E., ANOZIE. "Effect Of Social And Environmental Accounting On The Profitability Of Firms In Nigeria. (A Case Study Of Nigeria Brewery)" Mouau.afribary.org. Mouau.afribary.org, 07 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-case-study-of-nigeria-brewery-7-2. Accessed 31 Oct. 2024.
E., ANOZIE. "Effect Of Social And Environmental Accounting On The Profitability Of Firms In Nigeria. (A Case Study Of Nigeria Brewery)". Mouau.afribary.org, Mouau.afribary.org, 07 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-case-study-of-nigeria-brewery-7-2 >.
E., ANOZIE. "Effect Of Social And Environmental Accounting On The Profitability Of Firms In Nigeria. (A Case Study Of Nigeria Brewery)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-case-study-of-nigeria-brewery-7-2