 Social Accounting, Social Accounting also known as Social Accounting and Auditing, Social Accountability, Social and Environmental Accounting, Corporate Social Reporting, Corporate Social Responsibility Reporting, Non-Financial Reporting or Accounting is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society. Society at Large Social Accounting is commonly used in the context of business or corporate social responsibility CSR although any organization including NGOs, charities and government agencies may engage in social accounting. Social Accounting can also be used in conjunction with community-based monitoring CBM. Social Accounting Emphasis is the notion of corporate accountability. Decrouter defines social accounting in this sense as an approach to reporting of firms' activities which stresses the need for the identification of socially relevant behavior, the determination of those to whom the company is accountable for its social performance and the development of appropriate measures and reporting techniques. It is an important step in helping companies independently develop CSR programs which are shown to be much more effective than government-mandated CSR. Social Accounting is often used as an umbrella term to describe the broad field of research and practice. The use of more narrow terms to express the specific interest is thus not uncommon. Environmental accounting may e.g. specifically refer to the research or practice of accounting for an organization's impact on the natural environment. Sustainability accounting is often used to express the measuring and the quantitative analysis of social and economic sustainability. National accounting is a narrower usage in concentrating on the nation as the aggregable unit of analysis and economics as a method of analysis.