Author(s)

Xi Chen ¹

Affiliation(s)

¹ School of Business, University of Leicester, Leicester, United Kingdom

Corresponding Author

Xi Chen

ABSTRACT

Environmental reporting plays a crucial role in corporate social responsibility (CSR) reporting. Furthermore, transparency and effective reporting can enhance the quality of environmental disclosures. The European Union (EU) acknowledges the importance of Environmental, Social, and Governance (ESG) reporting and requires member states to disclose their national policies on reporting and transparency. This study aims to explore the role of environmental accounting in the CSR reporting. This report will use the report of Plan A from 2007 to 2014, which is a report of corporate social responsibility in the Marks and Spencer group. The qualitative content analysis will be adopted in this study. Following the analysis, the relationship between the environmental accounting and CSR will be demonstrated. Lastly, some recommendation will be provided for future research.

KEYWORDS

Environmental Accounting, Corporate Social Responsibility, CSR

CITE THIS PAPER

Xi Chen, Environmental Accounting: Guide to Corporate Social Responsibility Report. Accounting and Corporate Management (2024) Vol. 6: 156-162. DOI: http://dx.doi.org/10.23977/acccm.2024.060522.

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