... Social accounting Developing countries Communication Institutional theory Global Reporting Initiative Indonesia There are now fundamental and far‐reaching changes in regulations relating to social reporting practices in Indonesia. From 7 December 2006, under the Indonesian Securities...

... the importance of disclosure of information on companies' activities related to such responsibility. Although other terms, such as corporate social reporting, social responsibility disclosure or simply social accounting, may be used to describe this accounting about companies' performance in non‐economic areas...

... be recorded in non‐financial information. However, similar conclusions are reached by examining environmental and social accounting methods, which evaluate information only in non‐financial units (e.g. eco‐balance or input‐output accounting systems). Namely, they reveal one‐dimensional information...

... activities are selected carefully and most of the studies used data from the UK, Australia, and the USA. Originality/value The paper provides a contribution to the development of the SEAR area, exploring different views. It also helps schools to identify areas for future research. Social accounting...