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.
翻译:道德、社会和环境核算是评估和报告各组织在环境、社会和治理专题方面业绩的做法,有许多方法说明如何进行这种可持续性评估,本报告对道德、社会和环境会计方法进行领域分析,我们的分析包含21种方法,每种方法都以可交付过程的图表为模型,这些图表在方法上得到了专家的验证,这些图表为进一步分析和软件开发奠定了基础,在本报告中,我们触及根据领域分析制定的道德、社会和环境会计方法本体学。