'In recent years there has been a marked resurgence of interest in the areas of corporate social responsiblity (CSR) and the social and environmental accounting (SEA) among business, governments, public policymakers, investors, unions, environmentalists and others.'

[Brown, J, Fraser, M, 2006, 'Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape', Business strategy and the enviornment, 15, DOI 10.1002/bse.452, pp.103-117]