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Social And Environmental Accounting: Evidence From The Stock Exchange Of Mauritius

Author

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  • Ushad Subadar Agathee
  • Mootooganagen Ramen

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.

Suggested Citation

  • Ushad Subadar Agathee & Mootooganagen Ramen, 2016. "Social And Environmental Accounting: Evidence From The Stock Exchange Of Mauritius," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 69-76.
    • Handle: RePEc:ibf:acttax:v:8:y:2016:i:1:p:69-76
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    More about this item

    Keywords

    Accounting; Social Accounting; Environmental Accounting; SEM;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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