Domain Analysis of Ethical, Social and Environmental Accounting Methods

TL;DR

This paper conducts a comprehensive domain analysis of 21 ethical, social, and environmental accounting methods, modeling them as process diagrams validated by experts to support future analysis and software development.

Contribution

It provides a structured domain analysis and modeling of existing sustainability assessment methods, including an ontology, to facilitate further research and tool creation.

Findings

Validated process diagrams for 21 methods

Foundation for software development in sustainability assessment

Development of an ethical, social, and environmental accounting ontology

Abstract

Ethical, social and environmental accounting is the practice of assessing and reporting organisations' performance on environmental, social and governance topics. There are ample methods that describe how to perform such sustainability assessments. This report presents a domain analysis of ethical, social and environmental accounting methods. Our analysis contains 21 methods. Each method is modelled as a process deliverable diagram. The diagrams have been validated by experts in the methods. The diagrams lay the foundation for further analysis and software development. In this report, we touch upon the ethical, social and environmental accounting method ontology that has been created based on the domain analysis.