Making Values Count: Contemporary Experience in Social and Ethical Accounting, Auditing and Reporting [executive summary]

Explores current practice in the field, focusing particularly on the pressing need for both quality assurance and standards in an area characterised by considerable diversity. It outlines the common principles underlying contemporary practice, and also sets out the practical tools for assessing and ultimately improving quality in this emerging field. These tools may also provide some elements of future guidelines of future standards in the field. The report provides a review of contemporary practice that explores:

• the conceptual and practical roots of current practice, including an extensive section on terminology
• the main drivers of this practice
• the common elements of 'best practice' based around eight core quality principles

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