| dc.description.abstract | Profit and shareholders wealth maximization have for long dictated accounting and reporting
practices, the concern for the social costs and the benefits of the business practices have given
rise to the need for environmental and social accounting. The Significance of the study was to
determine how companies are reporting positive and negative externalities to the society. The
main objectives of the study was to establish the most popular themes of social accounting in
Kenya, determine how and location for disclosure of social accounting information. The
population of the study was fifty seven companies quoted in NSE and longitudinal study was
carried from 2008-2010. Census method was used to collect data. Secondary data was collected
from published annual financial statement of all listed companies. The population of companies
is categorized into four market segment, Content analysis and descriptive analysis was used in
analyzing data. It was established in the year 2008, companies practicing social accounting were
72%, while 2009 were 75% and in 2010 were 81%. It was also established that community
involvement and environment themes was leading in practice of social accounting. Finally, it
was established that companies prefer non-monetary form over monetary form of presentation
and also they prefer using separate location to using chairman’s report in annual reports. | en_US |
