ABSTRACT
This chapter provides the prior research in social and environmental accounting. It outlines the development of social and environmental accounting literature. The chapter discusses the previous social and environmental disclosure studies focused on developed countries as well as developing countries, are respectively categorised. It identifies some significant gaps in the social and environmental disclosure field relating to research within the context of developing countries. The chapter describes the definitions of social and environmental accounting. It provides a review of the prior research in the context of China. The chapter presents a review of the corporate governance literature relating to social and environmental disclosure and reputation. It highlights some gaps in the literature. Social and environmental accounting is a very broad term that has been refined over many years. With the increased interest in both social and environmental accountability, the term 'social accounting' was broadened to 'social and environmental accounting' by some scholars.
