Beyond the usual suspects (employee turnover, percentage of female employees, etc.), what other indicators could and/or should be considered to capture the social dimension at the corporate level? How do these measures contribute to enhancing corporate transparency, ethical governance, and stakeholder value in today’s business environment?
Corporate vs individual
What are the similarities and differences between how companies and individuals account for social issues? How are accounting standards for social issues (e.g., employee benefits) relevant to companies and individuals? What are the perspectives and expectations of various stakeholders, including investors, employees, customers, and regulators, regarding the inclusion of social indicators in corporate reporting?
Issuance of regulatory standards
What are the different views on the social aspect in the standards/guidelines/frameworks issued (worldwide)? Is there convergence or divergence in regulatory initiatives (government and private self-regulation)?
Relevance across organizations of the social dimension
How does the public sector, or the third sector, measure the social dimension? What are the specific needs and measures for certain industries (or some organizations in that industry)? How do these expectations vary across regions of the world?
Accounting and impact
How does the measurement and disclosure of social performance in accounting influence organizational behavior, corporate culture, and strategic decision making? How can these impacts be quantified and analyzed within the broader context of CSR?
Post-Covid-19
What are the implications of Covid-19 for the rethinking of social indicators? What is the role of social accounting in assessing the social responsibility of organizations in responding to the challenges posed by the Covid-19 crisis? How do these social disclosures help build and maintain stakeholder trust amidst the uncertainties of the pandemic? How have companies re-evaluated their social dimensions to meet the evolving expectations and needs of stakeholders during the pandemic?
Ethical dilemmas
How do organizations navigate the ethical considerations and challenges associated with collecting and reporting social data in their accounting practices? What role does the integration of ethical principles play in influencing the reliability and credibility of social accounting information?
