Sustainability and environmental accounting Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) was originated about 20 years ago[1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders, such as capital holders, creditors, and other authorities. Sustainability accounting represents the activities that have a direct impact on society, environment, and economic performance of an organisation. For the following five (5) stakeholders, document how an organization might engage with them about sustainability issues. i. Shareholders ii. Customers iii. Fund investors iv. Community groups v. Media