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The purpose of this paper is to briefly assess social accounting methods and tools to measure business and social enterprise (SE) contributions to sustainability in relation to their usefulness and applicability to SEs. Using a case study example, the paper aims to describe and evaluate the process of developing and applying indicators to measure contributions to sustainability.

The researchers worked with three senior members of staff at Wastesavers to develop a set of sustainability indicators. First a literature review of existing sustainability indicator sets and sustainability tools was undertaken. Then a scoping exercise was undertaken to understand what the company wanted out of the process and to decide on which indicators to use. A list on eight key indicators was developed and data on each of these collected and collated and a report was written. Discussion is focussed on the requirements, difficulties, appropriateness and potential pitfalls of such an approach, including commentary on the integration of indicators into working practices, organisational change and strategic development.

No one method of social accounting has been universally accepted in the UK. This requires greater coordination by those developing such models and a common research agenda on this area for SEs in the UK.

The development of social accounting methods in SE is a relatively new field and undertaking a pilot study such as this is an excellent means of identifying the organisational capacity limits present and identifying the changes that need to take place if such tools are to be developed further.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.