729:, the American consultancy firm, is one of the most cited early examples of businesses that experimented with social accounting. In the 1970s Abt Associates conducted a series of social audits incorporated into its annual reports. The social concerns addressed included "productivity, contribution to knowledge, employment security, fairness of employment opportunities, health, education and self-development, physical security, transportation, recreation, and environment". The social audits expressed Abt Associates performance in this areas in financial terms and thus aspired to determine the company's net social impact in balance sheet form. Other examples of early applications include Laventhol and Horwath, then a reputable accounting firm, and the First National Bank of Minneapolis (now U.S. Bancorp).
2073:
92:. D. Crowther defines social accounting in this sense as "an approach to reporting a firm's activities which stresses the need for the identification of socially relevant behaviour, the determination of those to whom the company is accountable for its social performance and the development of appropriate measures and reporting techniques". It is an important step in helping companies independently develop CSR programs which are shown to be much more effective than government mandated CSR.
757:
the extent of the information that should be made available to the public and authorities by undertakings across the Union" and require "undertakings subject to this
Directive" to give "a fair and comprehensive view of their policies, outcomes, and risks". Undertakings subject to the Directive are those with an average of over 500 employees during the reporting year. The directive is supported by non-binding guidelines on reporting methodology published by the
2498:
2488:
176:. In order to make informed choices on these objectives, the flow of information in society in general, and in accounting in particular, needs to cater to democratic decision-making. In democratic systems, Gray argues, there must then be flows of information in which those controlling the resources provide accounts to society of their use of those resources: a system of corporate accountability.
391:
2508:
533:, referring to the reduction of resource and energy use and waste production per unit of product or service. A complete picture which accounts for all inputs, outputs and wastes of the organisation, must not necessarily emerge. Whilst companies can often demonstrate great success in eco-efficiency, their
221:
Social accounting for the purpose of management control is designed to support and facilitate the achievement of an organization's own objectives. Because social accounting is concerned with substantial self-reporting on a systemic level, individual reports are often referred to as social audits. The
155:
It points to the fact that companies influence their external environment ( some times positively and many times negatively) through their actions and should, therefore, account for these effects as part of their standard accounting practices. Social accounting is in this sense closely related to the
756:
2013/34/EU is concerned with disclosure of non-financial and diversity information by certain large undertakings and groups, as amended by
Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014. The directives provide for "a certain minimum legal requirement as regards
311:
by groups or individuals independent of the accountable organisation and typically without its encouragement. External social audits thus also attempt to blur the boundaries between organisations and society and to establish social accounting as a fluid two-way communication process. Companies are
1514:
Directive 2013/34/EU of the
European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing
722:
designed as an internal organisational social accounting and audit model specifically for social enterprises who wished to measure their social, environmental and financial performance. This was the basis for the Co-operative Bank and Shell
Corporation's social performance reports in the UK and
277:(MNCs), and their visible, external accounts rather than informally produced accounts or accounts for internal use. The need for formality in making MNCs accountability is given by the spatial, financial and cultural distance of these organisations to those who are affecting and affected by it.
257:, the "process of reporting on responsible businesses performance to stakeholders" (i.e. social accounting) helps integrate such practices into business practices, as well as identifying future risks and opportunities. The management control view thus focuses on the individual organization.
324:
Unlike in financial accounting, the matter of interest is by definition less clear-cut in social accounting; this is due to an aspired all-encompassing approach to corporate activity. It is generally agreed that social accounting will cover an organisation's relationship with the
494:
Environmental accounting, which is a subset of social accounting, focuses on the cost structure and environmental performance of a company. It principally describes the preparation, presentation, and communication of information related to an organisation's interaction with the
695:
Modern forms of social accounting first produced widespread interest in the 1970s, as the practice emerged in North
America in the particular case of environmental reporting. Its concepts received serious consideration from professional and academic accounting bodies, e.g. the
723:
subsequently many other private sector companies social responsibility reporting. In The
Netherlands social reporting referred more to the provision of information on the relations between an organization and its employees: many Dutch corporations published such reports
514:. Such reporting essentially expresses financial issues arising from environmental legislation. More typically, environmental accounting describes the reporting of quantitative and detailed environmental data within the non-financial sections of the
171:
Social accounting for accountability purposes is designed to support and facilitate the pursuit of society's objectives. These objectives can be manifold but can typically be described in terms of social and environmental desirability and
591:
has been highly involved in the adoption of environmental accounting practices, most notably in the United
Nations Division for Sustainable Development publication "Environmental Management Accounting Procedures and Principles".
222:
first complete internal model for social accounting and audit, 1981, was designed for social enterprises to help plan and measure their social, environmental and financial progress towards achieving their planned objectives.
499:. Although environmental accounting is most commonly undertaken as voluntary self-reporting by companies, third-party reports by government agencies, NGOs and other bodies posit to pressure for environmental accountability.
312:
sought to be held accountable regardless of their approval. It is in this sense that external audits part with attempts to establish social accounting as an intrinsic feature of organisational behaviour. The reports of
159:
Social accounting offers an alternative account of significant economic entities. It has the "potential to expose the tension between pursuing economic profit and the pursuit of social and environmental objectives".
1530:
Directive 2014/95/EU of the
European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and
297:. While companies' efforts in this regard are usually commended, there seems to be a tension between voluntary reporting and accountability, for companies are likely to produce reports favouring their interests.
54:) is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to society at large. Social Accounting is different from
568:
announced the introduction of mandatory carbon reporting, requiring all UK companies listed on the Main Market of the London Stock
Exchange – around 1,100 of the UK's largest listed companies – to report their
288:
In most countries, existing legislation only regulates a fraction of accounting for socially relevant corporate activity. In consequence, most available social, environmental and sustainability reports are
783:
628:
all publish independently audited social and sustainability accounts. In many instances the reports are produced in (partial or full) compliance with the sustainability reporting guidelines set by the
260:
Critics of this approach point out that the benign nature of companies is assumed. Here, responsibility, and accountability, is largely left in the hands of the organization concerned.
788:
715:, likewise approached the issue. In Europe there was widespread experimentation with new forms of social accounting and reporting with wide differences between the various countries
650:
1417:
Hein
Schreuder, Facts and Speculations on Corporate Social Reporting in France, Germany and Holland, Working Paper 78-42, European Institute for Advanced Studies in Management, 1978
329:, its employees, and ethical issues concentrating upon consumers and products, as well as local and international communities. Other issues include corporate action on questions of
1431:
1010:
See R.H. Gray, 'Current Developments and Trends in Social and Environmental Auditing, Reporting & Attestation', International Journal of Auditing 4(3) (2000): pp247-268
705:
300:
The re-arrangement of social and environmental data that companies already produce as part of their normal reporting practice into an independent social audit is called a
2348:
280:
Social accounting also questions the reduction of all meaningful information to financial form. Financial data is seen as only one element of the accounting language.
745:. Interest in social accounting cooled off in the 1980s and was only resurrected in the mid-1990s, partly nurtured by growing ecological and environmental awareness.
2398:
1871:
357:
of an organisation is anyone who can influence or is influenced by the organisation. This often includes, but is not limited to, suppliers of inputs, employees and
1958:
636:(reputation tracking of the world's largest companies on Environmental, Social, Governance (ESG), Corporate Social Responsibility, ethics and sustainability).
2518:
3086:
1698:
930:
668:) may publish annual corporate responsibility reports, in print or online. The reporting format can also include summary or overview documents for certain
1038:
2249:
1214:
1950:
95:
Social accounting is a broad field that can be divided into narrower fields. Environmental accounting may account for an organisation's impact on the
672:, a corporate responsibility or sustainability section on its corporate website, or integrate social accounting into its annual report and accounts.
3076:
2702:
2232:
1250:
163:
The purpose of social accounting can be approached from two different angles, namely for management control purposes or accountability purposes.
131:, for giving a narrow image of the interaction between society and organizations, and thus artificially constraining the subject of accounting.
1954:
1924:
1321:
Ethical Corporation: Report Reviews - Reporting review of the year – Corporate responsibility reporting – The best of times, the worst of times
316:
in the 1970s on e.g. Tube Investments, Avon Rubber and Coalite and Chemical, laid the foundations for much of the later work on social audits.
2072:
2212:
2017:
999:
1556:
2682:
2551:
1864:
768:, this area of regulation is covered by the Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016.
2245:
2196:
1087:
412:
1962:
1428:
970:
712:
438:
119:, which is a resource for social accounting. It addresses the seven core areas to be assessed for social responsibility accounting.
1323:
1448:
Hein Schreuder (1981), Employees and the Corporate Social Report: the Dutch case, The Accounting Review, vol. 56, no 2, April 1981
1977:
761:
on 26 June 2017. There are about 2000 companies (excluding exempted subsidiaries) affected by the requirements of the directive.
507:
2512:
2208:
2204:
2186:
2115:
1932:
1691:
793:
701:
66:
2712:
2501:
2458:
2453:
1946:
1857:
1782:
1544:
Communication from the Commission Guidelines on non-financial reporting (methodology for reporting non-financial information)
833:
416:
24:
1543:
2448:
2062:
848:
179:
Society is seen to profit from implementing a social and environmental approach to accounting in a number of ways, e.g.:
3081:
2393:
1262:
1141:
2423:
2316:
2279:
2253:
2156:
838:
629:
401:
1215:
http://www.shell.com/static/responsible_energy/downloads/sustainability_reports/shell_sustainability_report_2007.pdf
2363:
2307:
2241:
2141:
2120:
1684:
1287:
1238:
1226:
1085:
R.H. Gray (2001). "Thirty Years of Social Accounting, Reporting and Auditing: what (if anything) have we learnt?".
843:
818:
753:
697:
510:, commitments and contingencies for the remediation of contaminated lands or other financial concerns arising from
274:
82:
55:
420:
405:
2732:
2388:
2237:
2101:
1587:"Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring"
813:
765:
254:
100:
2782:
2418:
2326:
2289:
2258:
2171:
2125:
1928:
1884:
1618:
Clifford, Stephanie; Steven Greenhouse (September 2, 2013). "Fast and Flawed Inspections of Factories Abroad".
1251:
http://www.co-operativebank.co.uk/servlet/Satellite?c=Page&cid=1168506355583&pagename=Corp/Page/tplCorp
1035:
798:
683:
publishes separate reports for 11 of its operating companies as well as publishing an internal report in 2005;
675:
Companies may seek to adopt a social accounting format that is audience specific and appropriate. For example,
570:
541:
489:
374:
195:
1555:
Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA) (2021),
3045:
2544:
2473:
2463:
2413:
2057:
2052:
1746:
808:
669:
354:
350:
202:
1627:
1529:
1513:
225:
Organizations are seen to benefit from implementing social accounting practices in a number of ways, e.g.:
184:
3035:
2777:
2467:
2438:
2200:
2007:
1202:
643:
246:
1178:
1166:
537:, that is an estimate of total environmental impact, may move independently following changes in output.
59:
2757:
2428:
2227:
2146:
2037:
2002:
1731:
742:
617:
574:
519:
1470:
R. A. Bauer and D. H. Fenn, What is a corporate social audit?, Harvard Business Review, 1973, pp.42-43.
963:
Accounting & accountability: changes and challenges in corporate social and environmental reporting
737:
Social accounting practices have only rarely been codified in legislation; examples include the French
313:
2949:
2433:
2368:
1942:
1721:
565:
534:
503:
377:. The rights of information are thus determined by "society, the organisation and its stakeholders".
345:
Social accounting supersedes the traditional audit audience, which is mainly composed of a company's
294:
290:
128:
726:
2637:
2612:
2403:
2353:
2312:
2047:
1920:
1823:
1787:
1736:
803:
758:
496:
326:
108:
96:
78:
2487:
738:
3071:
2813:
2772:
2762:
2752:
2707:
2587:
2537:
2491:
2263:
2191:
2096:
2042:
1813:
1803:
1606:
468:
369:. Different stakeholders have different rights of information. These rights can be stipulated by
209:
1630:, Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
1457:
Abt Associates Annual Report and Social Audit 1974, quoted in D. Blake, W. Frederick, M. Myers,
654:
580:
confirmed that emission reporting rules would come into effect from April 2013 in his piece for
2864:
2818:
2808:
2727:
2617:
2443:
2181:
2111:
2027:
1906:
1818:
1569:
966:
900:
823:
687:
produced a tabloid-size, four-page mini-report in addition to its full sustainability report.
605:
1307:
See C. Dey, 'Social accounting at Traidcraft plc: A struggle for the meaning of fair trade',
115:
as a method of analysis. The International Standards Organization (ISO) provides a standard,
2914:
2904:
2828:
2823:
2767:
2722:
2662:
1992:
1772:
1598:
1348:
1096:
828:
625:
523:
477:
233:
135:
3014:
3004:
2999:
2984:
2924:
2919:
2592:
2161:
2091:
1997:
1967:
1916:
1911:
1895:
1849:
1741:
1726:
1570:
Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016
1435:
1327:
1042:
613:
191:
1501:
1378:
American Accounting Association, 'Report of the Committee on Human Resource Accounting',
1320:
81:
may engage in social accounting. Social Accounting can also be used in conjunction with
2934:
2582:
2032:
1887:
1756:
749:
601:
588:
530:
173:
104:
89:
3065:
3040:
2979:
2909:
2844:
2717:
2692:
2677:
2378:
1777:
1610:
1263:
http://valuesreport.thebodyshop.net/index.asp?lvl1=0&lvl2=0&lvl3=0&lvl4=0
621:
600:
Social accounting is a widespread practice in a number of large organisations in the
515:
460:
451:
Methods used in promoting social accountability and awareness include the following:
1064:
Social Accounting, Mega Accounting and Beyond: A Festschrift in Honour of MR Mathews
16:
Process of communicating the social effects of organizations to the society at large
3050:
2894:
2737:
2672:
2358:
1972:
1833:
1828:
684:
633:
455:
358:
349:
and the financial community, by providing information to all of the organisation's
346:
1585:
Al Mahameed, Muhammad; Belal, Ataur; Gebreiter, Florian; Lowe, Alan (2021-06-07).
948:
ISO 26000 Social Responsibility Guidance. (2010). (I. T. T. M. Board Ed. 1 ed.).
2687:
2642:
2607:
1982:
1937:
1339:
Cerin, Pontus (March 2002). "Communication in corporate environmental reports".
1239:
http://www.btplc.com/Societyandenvironment/Socialandenvironmentreport/index.aspx
1227:
http://www.bp.com/sectiongenericarticle.do?categoryId=6914&contentId=7042803
778:
549:
390:
366:
138:
concept, seeks to broaden the scope of accounting in the sense that it should:
3019:
2989:
2974:
2889:
2747:
2697:
2322:
2106:
1838:
1707:
1645:
1602:
639:
577:
1062:
See M.R. Mathews,'Towards a Mega-Theory of Accounting' in: Gray and Guthrie,
2994:
2964:
2959:
2884:
2879:
2859:
2849:
2667:
2652:
2632:
2568:
2408:
2332:
2222:
2217:
2136:
2131:
2012:
1100:
553:
511:
330:
116:
112:
74:
1274:
679:, asks stakeholders how they would like to receive reports on its website;
273:
In social accounting the focus tends to be on larger organisations such as
901:"Effects of corporate social responsibility and irresponsibility policies"
2597:
2383:
2373:
1586:
680:
362:
1660:
1142:"New emissions policy will force biggest UK firms to reveal CO2 figures"
373:, but also by non-legal codes, corporate values, mission statements and
3009:
2944:
2939:
2874:
2869:
2627:
1808:
545:
522:. Such reports may account for pollution emissions, resources used, or
502:
Accounting for impacts on the environment may occur within a company's
1167:
http://ecometrica.com/products/our-impacts/mandatory-carbon-reporting/
2899:
2854:
2742:
2657:
2622:
2602:
2151:
2022:
1670:
1640:
529:
In their reports, large companies commonly place primary emphasis on
334:
1203:
Environmental Management Accounting Procedures and Principles (2002)
676:
127:
Social accounting challenges conventional accounting, in particular
2299:
1650:
1352:
561:
65:
Social accounting is commonly used in the context of business, or
584:. However, the date was eventually moved back to 1 October 2013.
2969:
2954:
2929:
2792:
2787:
2647:
1987:
1673:(English and Dari/Farsi) - Toolkit on Community-Based Monitoring
646:
to publish audited social accounts in the UK, starting in 1993.
2533:
1853:
1680:
784:
AccountAbility (Institute of Social and Ethical AccountAbility)
2284:
1036:
Corporate responsibility reporting - Business in the Community
665:
384:
370:
70:
1676:
2529:
1557:
Study on the non-financial reporting directive: Final report
1341:
Corporate Social Responsibility and Environmental Management
609:
557:
1665:
1628:
Creative accounting: Nature, incidence and ethical issues
1429:
Social Audit - A Management Tool for Co-operative Working
899:
Armstrong, J. Scott; Green, Kesten C. (1 December 2012).
874:
Corporate Social Reporting: Accounting and accountability
642:
plc, the fair trade organisation, claims to be the first
720:
Social Audit: A Management Tool for Co-operative Working
1655:
1309:
Accounting, Auditing & Accountability Journal 20(3)
789:
Centre for Social and Environmental Accounting Research
718:
In 1981 Freer Spreckley produced a short book entitled
651:
Centre for Social and Environmental Accounting Research
151:
broaden its purpose beyond reporting financial success.
889:(London: Financial Times Prentice Hall, 2000), p. 20.
365:, members of local communities, society at large and
88:
Social accounting emphasises the notion of corporate
1391:
American Institute of Certified Public Accountants,
956:
954:
103:
is the quantitative analysis of social and economic
3028:
2837:
2801:
2575:
2341:
2298:
2272:
2170:
2080:
1894:
1796:
1765:
1714:
242:
Identification of market development opportunities;
142:
concern itself with more than only economic events;
965:. Harlow, England: Financial Times/Prentice Hall.
706:American Institute of Certified Public Accountants
293:by organisations and in that sense often resemble
148:be accountable to a broader group of stakeholders;
1591:Accounting, Auditing & Accountability Journal
1502:Press Release – Changes to the Companies Act 2006
1031:
1029:
1406:The Responsibility of the British Public Company
1249:The Co-operative Bank Sustainability Reporting:
655:exemplary reporting practices and social audits.
145:not be exclusively expressed in financial terms;
2399:Environmental, social, and corporate governance
1546:, C(2017) 4234 final, retrieved 25 October 2020
1393:The Measurement of Corporate Social Performance
1380:The Accounting Review Supplement to Vol. XLVIII
928:Ruggles, Nancy D. (1987). "social accounting".
2545:
1865:
1692:
1461:, (New York: Praeger Publishers, 1976), p.149
876:(Hemel Hempstead: Prentice Hall, 1987) p. IX.
307:An alternative phenomenon is the creation of
8:
1515:Council Directives 78/660/EEC and 83/349/EEC
1080:
1078:
1076:
1074:
1072:
69:(CSR), although any organisation, including
931:The New Palgrave: A Dictionary of Economics
664:Companies and other organisations (such as
419:. Unsourced material may be challenged and
2552:
2538:
2530:
1880:
1872:
1858:
1850:
1699:
1685:
1677:
1273:United Utilities Sustainable Development:
872:R.H. Gray, D.L. Owen & K.T. Maunders,
239:Identification of social responsibilities;
229:Increased information for decision-making;
1572:, SI 1245/2016, accessed 14 November 2022
711:Business-representative bodies, e.g. the
439:Learn how and when to remove this message
42:corporate social responsibility reporting
1275:http://www.unitedutilities.com/?OBH=5349
1165:Guide to UK Mandatory Carbon Reporting.
2703:Right to an adequate standard of living
2233:Pollutant release and transfer register
1666:The Institute for Social Accountability
1656:United Nations Environmental Accounting
865:
1626:Amat, O., & Gowthorpe, C. (2004).
1525:
1523:
2018:Principles for Responsible Investment
1237:BT Society & Environment Report:
284:Self-reporting and third party audits
7:
2507:
1365:See Accounting Standards Committee,
1053:Gray, 'Current Developments', p. 17.
417:adding citations to reliable sources
2683:Human right to water and sanitation
2567:the philosophy of and activism for
1492:Gray, 'Current Developments', p. 5.
1404:Confederation of British Industry.
1128:Social and Environmental Accounting
1021:Social and Environmental Accounting
887:Social and Environmental Accounting
34:social and environmental accounting
3087:Sustainability metrics and indices
2197:Environmental full-cost accounting
1261:The Body Shop Values Report 2007:
1213:Shell Sustainability Report 2007:
1088:Business Ethics: A European Review
518:or in separate (including online)
14:
713:Confederation of British Industry
156:economic concept of externality.
2506:
2497:
2496:
2486:
2071:
1978:Extended producer responsibility
1179:"Reporting Modules - Ecometrica"
1140:Juliette, Jowit (19 June 2012).
389:
3077:Corporate social responsibility
2187:Eco-Management and Audit Scheme
794:Corporate social responsibility
702:American Accounting Association
67:corporate social responsibility
2713:Right to a healthy environment
2459:Socially responsible marketing
2454:Socially responsible investing
1783:Statement of changes in equity
1288:"Social accounts | About"
834:Socially responsible investing
232:Enhanced image management and
25:social accounting and auditing
1:
2449:Socially responsible business
1646:Accounting for Sustainability
849:United Nations Global Compact
733:Non-financial reporting rules
134:Social accounting, a largely
2394:Environmental pricing reform
1925:environmental responsibility
908:Journal of Business Research
632:(GRI) and indexes including
544:exists in some form e.g. in
2424:Market governance mechanism
2280:Global Reporting Initiative
2250:standards and certification
2157:Social return on investment
1671:www.communitymonitoring.org
1651:Global Reporting Initiative
1533:, retrieved 25 October 2020
1225:BP Sustainability Reports:
839:Social return on investment
630:Global Reporting Initiative
540:Legislation for compulsory
526:damaged or re-established.
167:Accountability vs authority
3103:
2364:Community interest company
2308:Community-based monitoring
2142:Genuine progress indicator
961:Gray, Rob (1996). "ch.1".
844:Sustainability measurement
819:Natural resource economics
698:Accounting Standards Board
487:
275:multinational corporations
83:community-based monitoring
56:public interest accounting
38:corporate social reporting
2733:Right to rest and leisure
2565:
2482:
2389:Environmental degradation
2238:Sustainability accounting
2102:Ethical positioning index
2069:
1603:10.1108/AAAJ-08-2019-4129
1559:, retrieved 14 March 2022
1066:(CSEAR Publishing, 2007).
814:Human resource accounting
741:and the United Kingdom's
653:contains a collection of
101:Sustainability accounting
2783:Universal basic services
2419:Health impact assessment
2290:Sustainability reporting
2259:Toxics Release Inventory
2053:Transparency (behavioral
2028:Social impact assessment
1917:Corporate accountability
1517:, retrieved 13 July 2021
1395:(New York: AICPA, 1977).
1326:August 21, 2010, at the
1041:August 15, 2008, at the
799:Corporate sustainability
571:greenhouse gas emissions
490:Environmental accounting
484:Environmental accounting
465:citizen score card (CSC)
302:silent or shadow account
196:corporate responsibility
3046:Minnie Cumnock Blodgett
2474:Supply chain management
2414:Global justice movement
2213:profit-and-loss account
1747:Governmental accounting
1101:10.1111/1467-8608.00207
809:Environmental economics
564:. In June 2012, the UK
542:environmental reporting
208:Identifying social and
183:Honoring stakeholders'
47:non-financial reporting
3036:Ellen Swallow Richards
2778:Universal basic income
2439:SDG Publishers Compact
2201:Environmental conflict
2008:Organizational justice
1369:(London: ICAEW, 1975.)
644:public limited company
471:tracking survey (PETS)
309:external social audits
205:of corporate activity;
2758:Social responsibility
2429:Product certification
2228:Life-cycle assessment
2147:Performance indicator
2038:Social responsibility
2003:Organizational ethics
1933:social responsibility
1732:Management accounting
1542:European Commission,
1311:(2007): pp.423 - 445.
618:The Co-operative Bank
575:Deputy Prime Minister
520:environmental reports
269:Formal accountability
185:rights of information
30:social accountability
2950:Industrial relations
2434:Public participation
2369:Conflict of interest
1959:inequality in the UK
1951:in the United States
1943:Environmental racism
1722:Financial accounting
1661:Social Audit Network
1641:Accounting for Value
1408:(London: CBI, 1971).
1367:The Corporate Report
1000:Social Audit Toolkit
700:'s predecessor, the
566:coalition government
535:ecological footprint
504:financial statements
413:improve this section
295:financial statements
291:produced voluntarily
212:of economic success.
129:financial accounting
3082:Types of accounting
2613:Consumer protection
2404:Ethical consumerism
2354:Benefit corporation
2246:metrics and indices
2048:Sullivan principles
1963:injustice in Europe
1824:Capital expenditure
1788:Cash flow statement
1737:Forensic accounting
804:Environmental audit
759:European Commission
649:The website of the
497:natural environment
327:natural environment
210:environmental costs
109:National accounting
97:natural environment
79:government agencies
60:critical accounting
2814:Consumer education
2773:Supportive housing
2763:Subsidized housing
2753:Security of person
2708:Right to education
2492:Environment portal
2264:Triple bottom line
2192:Emission inventory
2097:Double bottom line
2043:Stakeholder theory
1814:Cost of goods sold
1804:Debits and credits
1620:The New York Times
1434:2020-03-01 at the
766:United Kingdom law
743:2006 Companies Act
634:EthicalQuote (CEQ)
469:public expenditure
217:Management control
3059:
3058:
2865:Child development
2819:Consumer movement
2809:Consumer activism
2728:Right to property
2618:Critical thinking
2527:
2526:
2444:Social enterprise
2349:Bangladesh Accord
2209:management system
2205:impact assessment
2182:Carbon accounting
2112:Impact assessment
2063:UN Global Compact
1955:in Western Europe
1907:Aarhus Convention
1847:
1846:
1819:Operating expense
1752:Social accounting
1426:Freer Spreckley,
998:Freer Spreckley,
989:(1996), esp Ch 3.
824:National accounts
606:Royal Dutch Shell
449:
448:
441:
58:as well as from
20:Social accounting
3094:
2915:Health promotion
2905:Health education
2829:Social movements
2824:Environmentalism
2768:Supported living
2723:Right to housing
2663:Homeless shelter
2554:
2547:
2540:
2531:
2510:
2509:
2500:
2499:
2490:
2075:
1993:Little Eichmanns
1874:
1867:
1860:
1851:
1773:Income statement
1701:
1694:
1687:
1678:
1623:
1622:. p. A1 ff.
1614:
1597:(5): 1080–1108.
1573:
1568:UK Legislation,
1566:
1560:
1553:
1547:
1540:
1534:
1527:
1518:
1510:
1504:
1499:
1493:
1490:
1484:
1477:
1471:
1468:
1462:
1455:
1449:
1446:
1440:
1424:
1418:
1415:
1409:
1402:
1396:
1389:
1383:
1376:
1370:
1363:
1357:
1356:
1336:
1330:
1318:
1312:
1305:
1299:
1298:
1296:
1295:
1283:
1277:
1271:
1265:
1259:
1253:
1247:
1241:
1235:
1229:
1223:
1217:
1211:
1205:
1200:
1194:
1193:
1191:
1189:
1175:
1169:
1163:
1157:
1156:
1154:
1152:
1137:
1131:
1124:
1118:
1111:
1105:
1104:
1082:
1067:
1060:
1054:
1051:
1045:
1033:
1024:
1017:
1011:
1008:
1002:
996:
990:
983:
977:
976:
958:
949:
946:
940:
939:
925:
919:
918:
916:
914:
905:
896:
890:
883:
877:
870:
829:Robert Hugh Gray
626:United Utilities
524:wildlife habitat
478:complaint system
444:
437:
433:
430:
424:
393:
385:
314:Social Audit Ltd
234:public relations
3102:
3101:
3097:
3096:
3095:
3093:
3092:
3091:
3062:
3061:
3060:
3055:
3024:
3015:Water treatment
3005:Social sciences
3000:Social programs
2985:Quality of life
2925:Health sciences
2920:Health research
2838:Fields of study
2833:
2797:
2593:Assisted living
2571:
2561:
2558:
2528:
2523:
2478:
2337:
2294:
2268:
2173:
2166:
2162:Whole-life cost
2092:Corporate crime
2083:
2076:
2067:
1998:Loss and damage
1968:Ethical banking
1912:Climate justice
1899:
1890:
1878:
1848:
1843:
1792:
1761:
1742:Fund accounting
1727:Cost accounting
1710:
1705:
1637:
1617:
1584:
1581:
1579:Further reading
1576:
1567:
1563:
1554:
1550:
1541:
1537:
1528:
1521:
1511:
1507:
1500:
1496:
1491:
1487:
1481:Social Auditing
1478:
1474:
1469:
1465:
1459:Social Auditing
1456:
1452:
1447:
1443:
1436:Wayback Machine
1425:
1421:
1416:
1412:
1403:
1399:
1390:
1386:
1377:
1373:
1364:
1360:
1338:
1337:
1333:
1328:Wayback Machine
1319:
1315:
1306:
1302:
1293:
1291:
1285:
1284:
1280:
1272:
1268:
1260:
1256:
1248:
1244:
1236:
1232:
1224:
1220:
1212:
1208:
1201:
1197:
1187:
1185:
1177:
1176:
1172:
1164:
1160:
1150:
1148:
1139:
1138:
1134:
1125:
1121:
1112:
1108:
1084:
1083:
1070:
1061:
1057:
1052:
1048:
1043:Wayback Machine
1034:
1027:
1018:
1014:
1009:
1005:
997:
993:
984:
980:
973:
960:
959:
952:
947:
943:
927:
926:
922:
912:
910:
903:
898:
897:
893:
884:
880:
871:
867:
863:
858:
853:
774:
735:
693:
662:
614:British Telecom
598:
492:
486:
474:citizen charter
445:
434:
428:
425:
410:
394:
383:
343:
322:
320:Reporting areas
286:
271:
266:
219:
192:corporate power
169:
125:
22:(also known as
17:
12:
11:
5:
3100:
3098:
3090:
3089:
3084:
3079:
3074:
3064:
3063:
3057:
3056:
3054:
3053:
3048:
3043:
3038:
3032:
3030:
3026:
3025:
3023:
3022:
3017:
3012:
3007:
3002:
2997:
2992:
2987:
2982:
2977:
2972:
2967:
2962:
2957:
2952:
2947:
2942:
2937:
2935:Home economics
2932:
2927:
2922:
2917:
2912:
2907:
2902:
2897:
2892:
2887:
2882:
2877:
2872:
2867:
2862:
2857:
2852:
2847:
2841:
2839:
2835:
2834:
2832:
2831:
2826:
2821:
2816:
2811:
2805:
2803:
2799:
2798:
2796:
2795:
2790:
2785:
2780:
2775:
2770:
2765:
2760:
2755:
2750:
2745:
2740:
2735:
2730:
2725:
2720:
2715:
2710:
2705:
2700:
2695:
2690:
2685:
2680:
2675:
2670:
2665:
2660:
2655:
2650:
2645:
2640:
2635:
2630:
2625:
2620:
2615:
2610:
2605:
2600:
2595:
2590:
2585:
2583:Accountability
2579:
2577:
2573:
2572:
2566:
2563:
2562:
2559:
2557:
2556:
2549:
2542:
2534:
2525:
2524:
2522:
2521:
2516:
2504:
2494:
2483:
2480:
2479:
2477:
2476:
2471:
2461:
2456:
2451:
2446:
2441:
2436:
2431:
2426:
2421:
2416:
2411:
2406:
2401:
2396:
2391:
2386:
2381:
2376:
2371:
2366:
2361:
2356:
2351:
2345:
2343:
2339:
2338:
2336:
2335:
2330:
2320:
2310:
2304:
2302:
2296:
2295:
2293:
2292:
2287:
2285:GxP guidelines
2282:
2276:
2274:
2270:
2269:
2267:
2266:
2261:
2256:
2235:
2230:
2225:
2220:
2215:
2194:
2189:
2184:
2178:
2176:
2168:
2167:
2165:
2164:
2159:
2154:
2149:
2144:
2139:
2134:
2129:
2123:
2118:
2109:
2104:
2099:
2094:
2088:
2086:
2078:
2077:
2070:
2068:
2066:
2065:
2060:
2055:
2050:
2045:
2040:
2035:
2033:Social justice
2030:
2025:
2020:
2015:
2010:
2005:
2000:
1995:
1990:
1985:
1980:
1975:
1970:
1965:
1940:
1935:
1929:responsibility
1914:
1909:
1903:
1901:
1892:
1891:
1888:accountability
1879:
1877:
1876:
1869:
1862:
1854:
1845:
1844:
1842:
1841:
1836:
1831:
1826:
1821:
1816:
1811:
1806:
1800:
1798:
1794:
1793:
1791:
1790:
1785:
1780:
1775:
1769:
1767:
1763:
1762:
1760:
1759:
1757:Tax accounting
1754:
1749:
1744:
1739:
1734:
1729:
1724:
1718:
1716:
1712:
1711:
1706:
1704:
1703:
1696:
1689:
1681:
1675:
1674:
1668:
1663:
1658:
1653:
1648:
1643:
1636:
1635:External links
1633:
1632:
1631:
1624:
1615:
1580:
1577:
1575:
1574:
1561:
1548:
1535:
1519:
1505:
1494:
1485:
1479:Blake et al.,
1472:
1463:
1450:
1441:
1419:
1410:
1397:
1384:
1371:
1358:
1331:
1313:
1300:
1278:
1266:
1254:
1242:
1230:
1218:
1206:
1195:
1183:ecometrica.com
1170:
1158:
1132:
1119:
1115:Accountability
1106:
1068:
1055:
1046:
1025:
1012:
1003:
991:
978:
971:
950:
941:
920:
891:
878:
864:
862:
859:
857:
854:
852:
851:
846:
841:
836:
831:
826:
821:
816:
811:
806:
801:
796:
791:
786:
781:
775:
773:
770:
750:European Union
734:
731:
727:Abt Associates
692:
689:
661:
658:
602:United Kingdom
597:
594:
589:United Nations
531:eco-efficiency
506:, relating to
488:Main article:
485:
482:
481:
480:
475:
472:
466:
463:
461:public hearing
458:
447:
446:
397:
395:
388:
382:
379:
342:
339:
321:
318:
285:
282:
270:
267:
265:
262:
251:
250:
243:
240:
237:
230:
218:
215:
214:
213:
206:
199:
188:
174:sustainability
168:
165:
153:
152:
149:
146:
143:
124:
121:
105:sustainability
90:accountability
15:
13:
10:
9:
6:
4:
3:
2:
3099:
3088:
3085:
3083:
3080:
3078:
3075:
3073:
3070:
3069:
3067:
3052:
3049:
3047:
3044:
3042:
3041:Julia Lathrop
3039:
3037:
3034:
3033:
3031:
3027:
3021:
3018:
3016:
3013:
3011:
3008:
3006:
3003:
3001:
2998:
2996:
2993:
2991:
2988:
2986:
2983:
2981:
2980:Public health
2978:
2976:
2973:
2971:
2968:
2966:
2963:
2961:
2958:
2956:
2953:
2951:
2948:
2946:
2943:
2941:
2938:
2936:
2933:
2931:
2928:
2926:
2923:
2921:
2918:
2916:
2913:
2911:
2910:Health policy
2908:
2906:
2903:
2901:
2898:
2896:
2893:
2891:
2888:
2886:
2883:
2881:
2878:
2876:
2873:
2871:
2868:
2866:
2863:
2861:
2858:
2856:
2853:
2851:
2848:
2846:
2843:
2842:
2840:
2836:
2830:
2827:
2825:
2822:
2820:
2817:
2815:
2812:
2810:
2807:
2806:
2804:
2800:
2794:
2791:
2789:
2786:
2784:
2781:
2779:
2776:
2774:
2771:
2769:
2766:
2764:
2761:
2759:
2756:
2754:
2751:
2749:
2746:
2744:
2741:
2739:
2736:
2734:
2731:
2729:
2726:
2724:
2721:
2719:
2718:Right to food
2716:
2714:
2711:
2709:
2706:
2704:
2701:
2699:
2696:
2694:
2693:Personal life
2691:
2689:
2686:
2684:
2681:
2679:
2678:Housing First
2676:
2674:
2671:
2669:
2666:
2664:
2661:
2659:
2656:
2654:
2651:
2649:
2646:
2644:
2641:
2639:
2636:
2634:
2631:
2629:
2626:
2624:
2621:
2619:
2616:
2614:
2611:
2609:
2606:
2604:
2601:
2599:
2596:
2594:
2591:
2589:
2586:
2584:
2581:
2580:
2578:
2574:
2570:
2564:
2555:
2550:
2548:
2543:
2541:
2536:
2535:
2532:
2520:
2519:Organizations
2517:
2515:
2514:
2505:
2503:
2495:
2493:
2489:
2485:
2484:
2481:
2475:
2472:
2469:
2465:
2462:
2460:
2457:
2455:
2452:
2450:
2447:
2445:
2442:
2440:
2437:
2435:
2432:
2430:
2427:
2425:
2422:
2420:
2417:
2415:
2412:
2410:
2407:
2405:
2402:
2400:
2397:
2395:
2392:
2390:
2387:
2385:
2382:
2380:
2379:Disinvestment
2377:
2375:
2372:
2370:
2367:
2365:
2362:
2360:
2357:
2355:
2352:
2350:
2347:
2346:
2344:
2340:
2334:
2331:
2328:
2327:certification
2324:
2321:
2318:
2317:certification
2314:
2313:Environmental
2311:
2309:
2306:
2305:
2303:
2301:
2297:
2291:
2288:
2286:
2283:
2281:
2278:
2277:
2275:
2271:
2265:
2262:
2260:
2257:
2255:
2251:
2247:
2243:
2239:
2236:
2234:
2231:
2229:
2226:
2224:
2221:
2219:
2216:
2214:
2210:
2206:
2202:
2198:
2195:
2193:
2190:
2188:
2185:
2183:
2180:
2179:
2177:
2175:
2172:Environmental
2169:
2163:
2160:
2158:
2155:
2153:
2150:
2148:
2145:
2143:
2140:
2138:
2135:
2133:
2130:
2127:
2124:
2122:
2119:
2117:
2116:environmental
2113:
2110:
2108:
2105:
2103:
2100:
2098:
2095:
2093:
2090:
2089:
2087:
2085:
2079:
2074:
2064:
2061:
2059:
2056:
2054:
2051:
2049:
2046:
2044:
2041:
2039:
2036:
2034:
2031:
2029:
2026:
2024:
2021:
2019:
2016:
2014:
2011:
2009:
2006:
2004:
2001:
1999:
1996:
1994:
1991:
1989:
1986:
1984:
1981:
1979:
1976:
1974:
1971:
1969:
1966:
1964:
1960:
1956:
1952:
1948:
1944:
1941:
1939:
1936:
1934:
1930:
1926:
1922:
1918:
1915:
1913:
1910:
1908:
1905:
1904:
1902:
1897:
1893:
1889:
1886:
1885:environmental
1882:
1875:
1870:
1868:
1863:
1861:
1856:
1855:
1852:
1840:
1837:
1835:
1832:
1830:
1827:
1825:
1822:
1820:
1817:
1815:
1812:
1810:
1807:
1805:
1802:
1801:
1799:
1795:
1789:
1786:
1784:
1781:
1779:
1778:Balance sheet
1776:
1774:
1771:
1770:
1768:
1764:
1758:
1755:
1753:
1750:
1748:
1745:
1743:
1740:
1738:
1735:
1733:
1730:
1728:
1725:
1723:
1720:
1719:
1717:
1713:
1709:
1702:
1697:
1695:
1690:
1688:
1683:
1682:
1679:
1672:
1669:
1667:
1664:
1662:
1659:
1657:
1654:
1652:
1649:
1647:
1644:
1642:
1639:
1638:
1634:
1629:
1625:
1621:
1616:
1612:
1608:
1604:
1600:
1596:
1592:
1588:
1583:
1582:
1578:
1571:
1565:
1562:
1558:
1552:
1549:
1545:
1539:
1536:
1532:
1526:
1524:
1520:
1516:
1509:
1506:
1503:
1498:
1495:
1489:
1486:
1482:
1476:
1473:
1467:
1464:
1460:
1454:
1451:
1445:
1442:
1438:
1437:
1433:
1430:
1423:
1420:
1414:
1411:
1407:
1401:
1398:
1394:
1388:
1385:
1381:
1375:
1372:
1368:
1362:
1359:
1354:
1353:10.1002/csr.6
1350:
1346:
1342:
1335:
1332:
1329:
1325:
1322:
1317:
1314:
1310:
1304:
1301:
1289:
1282:
1279:
1276:
1270:
1267:
1264:
1258:
1255:
1252:
1246:
1243:
1240:
1234:
1231:
1228:
1222:
1219:
1216:
1210:
1207:
1204:
1199:
1196:
1184:
1180:
1174:
1171:
1168:
1162:
1159:
1147:
1143:
1136:
1133:
1129:
1123:
1120:
1116:
1113:Gray et al.,
1110:
1107:
1102:
1098:
1094:
1090:
1089:
1081:
1079:
1077:
1075:
1073:
1069:
1065:
1059:
1056:
1050:
1047:
1044:
1040:
1037:
1032:
1030:
1026:
1022:
1016:
1013:
1007:
1004:
1001:
995:
992:
988:
982:
979:
974:
972:9780131758605
968:
964:
957:
955:
951:
945:
942:
937:
933:
932:
924:
921:
909:
902:
895:
892:
888:
885:D. Crowther,
882:
879:
875:
869:
866:
860:
855:
850:
847:
845:
842:
840:
837:
835:
832:
830:
827:
825:
822:
820:
817:
815:
812:
810:
807:
805:
802:
800:
797:
795:
792:
790:
787:
785:
782:
780:
777:
776:
771:
769:
767:
762:
760:
755:
751:
746:
744:
740:
732:
730:
728:
724:
721:
716:
714:
709:
707:
703:
699:
690:
688:
686:
682:
678:
673:
671:
667:
659:
657:
656:
652:
647:
645:
641:
637:
635:
631:
627:
623:
622:The Body Shop
619:
615:
611:
607:
603:
595:
593:
590:
585:
583:
579:
576:
572:
567:
563:
559:
555:
551:
547:
543:
538:
536:
532:
527:
525:
521:
517:
516:annual report
513:
509:
505:
500:
498:
491:
483:
479:
476:
473:
470:
467:
464:
462:
459:
457:
454:
453:
452:
443:
440:
432:
429:December 2020
422:
418:
414:
408:
407:
403:
398:This section
396:
392:
387:
386:
380:
378:
376:
372:
368:
364:
360:
356:
352:
348:
340:
338:
336:
332:
328:
319:
317:
315:
310:
305:
303:
298:
296:
292:
283:
281:
278:
276:
268:
263:
261:
258:
256:
253:According to
248:
244:
241:
238:
235:
231:
228:
227:
226:
223:
216:
211:
207:
204:
200:
197:
193:
189:
186:
182:
181:
180:
177:
175:
166:
164:
161:
157:
150:
147:
144:
141:
140:
139:
137:
132:
130:
122:
120:
118:
114:
110:
106:
102:
98:
93:
91:
86:
84:
80:
76:
72:
68:
63:
61:
57:
53:
49:
48:
43:
39:
35:
31:
27:
26:
21:
3051:Melvil Dewey
2895:Food science
2738:Right to sit
2673:Housekeeping
2511:
2384:Eco-labeling
2359:Child labour
2254:supply chain
2252: /
2248: /
2244: /
2240: /
2211: /
2207: /
2203: /
2199: /
2081:
1973:Ethical code
1961: /
1957: /
1953: /
1949: /
1945: /
1931: /
1927: /
1923: /
1919: /
1834:Gross income
1829:Depreciation
1751:
1619:
1594:
1590:
1564:
1551:
1538:
1508:
1497:
1488:
1480:
1475:
1466:
1458:
1453:
1444:
1427:
1422:
1413:
1405:
1400:
1392:
1387:
1379:
1374:
1366:
1361:
1347:(1): 46–65.
1344:
1340:
1334:
1316:
1308:
1303:
1292:. Retrieved
1290:. Traidcraft
1286:Traidcraft.
1281:
1269:
1257:
1245:
1233:
1221:
1209:
1198:
1186:. Retrieved
1182:
1173:
1161:
1149:. Retrieved
1146:The Guardian
1145:
1135:
1127:
1122:
1114:
1109:
1092:
1086:
1063:
1058:
1049:
1020:
1015:
1006:
994:
986:
981:
962:
944:
935:
929:
923:
911:. Retrieved
907:
894:
886:
881:
873:
868:
763:
747:
739:bilan social
736:
725:
719:
717:
710:
694:
685:Weyerhaeuser
674:
670:stakeholders
663:
648:
638:
599:
596:Applications
586:
582:The Guardian
581:
573:every year.
539:
528:
501:
493:
456:social audit
450:
435:
426:
411:Please help
399:
375:moral rights
359:trade unions
351:stakeholders
347:shareholders
344:
323:
308:
306:
301:
299:
287:
279:
272:
259:
252:
245:Maintaining
224:
220:
203:transparency
178:
170:
162:
158:
154:
133:
126:
94:
87:
64:
51:
46:
45:
41:
37:
33:
29:
23:
19:
18:
3029:Key players
2845:Air quality
2688:Life skills
2643:Food safety
2638:Environment
2608:Consumerism
2464:Stakeholder
2242:measurement
1983:Externality
1938:Dirty hands
1483:, p. 149. '
1095:(1): 9–15.
1023:, esp Ch 2.
779:Accountancy
550:Netherlands
508:liabilities
367:governments
355:stakeholder
201:Increasing
3066:Categories
3020:Well-being
2990:Sanitation
2975:Psychology
2970:Prevention
2890:Employment
2748:Sanitation
2698:Preference
2468:engagement
2323:Fair trade
2174:accounting
2107:Higg Index
2084:accounting
1900:principles
1839:Net income
1766:Statements
1708:Accounting
1294:2013-05-02
1151:10 January
1126:Crowther,
1019:Crowther,
913:28 October
856:References
640:Traidcraft
578:Nick Clegg
247:legitimacy
190:Balancing
52:accounting
3072:Euthenics
2995:Self care
2965:Organisms
2960:Nutrition
2885:Education
2880:Economics
2860:Chemistry
2850:Bioethics
2668:Household
2653:Happiness
2633:Education
2569:Euthenics
2560:Euthenics
2409:Euthenics
2374:Disasters
2333:ISO 19011
2273:Reporting
2223:ISO 14031
2218:ISO 14000
2137:ISO 45001
2132:ISO 26000
2013:Pollution
1947:in Russia
1921:behaviour
1611:228819446
1512:EUR-Lex,
938:: 377–82.
754:Directive
554:Australia
512:pollution
400:does not
363:consumers
331:ethnicity
136:normative
117:ISO 26000
113:economics
75:charities
2870:Cleaning
2802:Activism
2598:Autonomy
2576:Concepts
2502:Category
2300:Auditing
2121:equality
1432:Archived
1324:Archived
1130:, p. 19.
1039:Archived
772:See also
704:and the
681:Vodafone
341:Audience
3010:Society
2945:Hygiene
2940:Housing
2875:Ecology
2628:Ecology
2513:Commons
2466: (
2342:Related
2325: (
2315: (
2114: (
2058:social)
1809:Revenue
1188:9 April
1117:, Ch 1.
691:History
677:H&M
546:Denmark
421:removed
406:sources
381:Methods
123:Purpose
85:(CBM).
2900:Health
2855:Botany
2743:Safety
2658:Health
2623:Desire
2603:Choice
2588:Agency
2152:SA8000
2126:social
2082:Social
2023:Racism
1896:Ethics
1881:Social
1609:
1531:groups
987:et al.
969:
764:Under
624:, and
556:, the
335:gender
77:, and
1797:Terms
1607:S2CID
985:Gray
904:(PDF)
861:Notes
660:Areas
562:Korea
264:Scope
194:with
111:uses
2955:Life
2930:Home
2793:Wish
2788:Want
2648:Goal
1988:Harm
1883:and
1715:Type
1190:2018
1153:2013
967:ISBN
915:2014
748:The
666:NGOs
587:The
560:and
404:any
402:cite
353:. A
333:and
255:BITC
71:NGOs
1898:and
1599:doi
1349:doi
1097:doi
752:'s
415:by
371:law
50:or
3068::
1605:.
1595:34
1593:.
1589:.
1522:^
1343:.
1181:.
1144:.
1093:10
1091:.
1071:^
1028:^
953:^
934:.
906:.
708:.
620:,
616:,
612:,
610:BP
608:,
604:.
558:UK
552:,
548:,
361:,
337:.
304:.
107:.
99:.
73:,
62:.
44:,
40:,
36:,
32:,
28:,
2553:e
2546:t
2539:v
2470:)
2329:)
2319:)
2128:)
1873:e
1866:t
1859:v
1700:e
1693:t
1686:v
1613:.
1601::
1439:.
1382:.
1355:.
1351::
1345:9
1297:.
1192:.
1155:.
1103:.
1099::
975:.
936:4
917:.
442:)
436:(
431:)
427:(
423:.
409:.
249:.
236:;
198:;
187:;
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.