مجلة البحوث الاقتصادية والمالية
Volume 13, Numéro 1, Pages 639-662
2026-06-05

From Foundational Models To Global Esg Standards: A Comparative Analytical Review Of Social And Environmental Accounting Disclosure Frameworks



Authors : Douas Lynda .

Abstract

This study examines the evolution of social and environmental accounting (SEA) disclosure from 1970s models to modern ESG frameworks. It compares descriptive, unidimensional, and multi-dimensional models and evaluates their alignment with GRI (2021), ISSB IFRS S1/S2 (2023), and the EU CSRD. Using a conceptual analytical approach, the study tests the completeness of multi-dimensional models and the relevance of the Estes (1976) framework. The findings show that cost-benefit multi-dimensional models offer the most comprehensive approach to SEA disclosure, while the Estes framework anticipates key features of current standards. The study highlights the tension between accountability and decision-usefulness in sustainability reporting and outlines implications for firms in emerging regulatory contexts, particularly in developing economies such as Algeria.

Keywords

Social and Environmental Accounting ; ESG Disclosure ; Sustainability Reporting ; GRI ; Double Materiality

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