This chapter explores the potential and limitations of Social Accounting, a much relevant discussion in the context of a book about Ethics in Finance. This chapter intends to introduce some of the ongoing discussions around Social Accounting to scholars from other disciplines. There is no intention of presenting an exhaustive picture of Social Accounting, and the choice of literature has been narrowed to those issues more relevant for Ethics in Finance.
ZICARI, A. (2021). The many merits and some limits of Social Accounting. Dans: San-José, Leire; Retolaza, José Luis, and van Liederkerke, Luc eds. Handbook on Ethics in Finance. 1st ed. Cham: Springer.