This module takes a critically engaged and socially aware perspective, to provide a theoretical foundation for understanding developments in social and environmental reporting. It also looks at the social responsibility of organisations to wider society, including government, individuals and groups. Going beyond financial and economic viewpoints, this module integrates mainstream and critical accounting/management theories, traditional and contemporary organizational practices to perceive and discuss issues involved in social and environmental reporting and accountability. In doing so, the module encompasses the broad disciplinary frameworks of management and accounting.