论文标题

道德,社会和环境会计方法的领域分析

Domain Analysis of Ethical, Social and Environmental Accounting Methods

论文作者

Ramautar, Vijanti, España, Sergio

论文摘要

道德,社会和环境会计是评估和报告组织在环境,社会和治理主题方面的表现的做法。有很多方法描述了如何执行此类可持续性评估。本报告介绍了道德,社会和环境会计方法的领域分析。我们的分析包含21种方法。每种方法都被建模为过程可交付图。这些图已由该方法的专家验证。该图为进一步的分析和软件开发奠定了基础。在本报告中,我们谈到了基于领域分析创建的道德,社会和环境会计方法本体。

Ethical, social and environmental accounting is the practice of assessing and reporting organisations' performance on environmental, social and governance topics. There are ample methods that describe how to perform such sustainability assessments. This report presents a domain analysis of ethical, social and environmental accounting methods. Our analysis contains 21 methods. Each method is modelled as a process deliverable diagram. The diagrams have been validated by experts in the methods. The diagrams lay the foundation for further analysis and software development. In this report, we touch upon the ethical, social and environmental accounting method ontology that has been created based on the domain analysis.

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