SOCIAL AND ENVIRONMENTAL ACCOUNTING: EVIDENCE FROM THE STOCK EXCHANGE OF MAURITIUS

Ushad Subadar Agathee and Mootooganagen Ramen

Accounting & Taxation, 2016, vol. 8, issue 1, 69-76

Abstract: This paper looks at the social and environmental disclosure in Mauritius. In particular, the listed companies of Mauritius were targeted to assess their views for and against the social and environmental practices. Using a sample of 30 listed companies, the results suggest that there are listed companies in Mauritius which are engaged in some of the elements of social and environmental accounting (SEA) practices such as disclosing issues, ensuring transparency, complying with corporate governance. However, there are still areas of improvement such as proper education and wellbeing of the citizen, training, employment of handicapped person with adequate equipment amongst others which need to be addressed.

Keywords: Accounting; Social Accounting; Environmental Accounting; SEM (search for similar items in EconPapers)
JEL-codes: M40 M49 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/acttax/at-v8n1-2016/AT-V8N1-2016-6.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibf:acttax:v:8:y:2016:i:1:p:69-76

Access Statistics for this article

Accounting & Taxation is currently edited by Terrance Jalbert

More articles in Accounting & Taxation from The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ( this e-mail address is bad, please contact ).