Model-driven engineering of ethical, social and environmental accounting stakeholder surveys.

Abstract

There is variability in the Ethical Social and Environmental Accounting (ESEA) domain, with differing tools and methods used, since an industry standard is lacking. This is an effect of organisations having differing stakeholder demands, company contexts, and priorities. In addition, stakeholder engagement, enlarging accountability and credibility is sometimes lacking in the process of disclosing ethical topics. All together this results in inefficiencies in the ESEA practise, with problems in comparability, redundancy, legitimacy, and administrative burdens impacting the motivation to report. We therefore propose a Domain Specific Language (DSL), by which a variety of ESEA stakeholder surveys can be defined. This DSL can be used in a tool, so domain experts can configure ESEA methods and features based on common vocabulary. Moreover, this DSL is expressing ESEA methods for 90 percent. At least when considering B Impact Assessment, Global Reporting initiative and Common Good Balance Matrix.