Integrating and reporting an organisation's economic, social and environmental performance: The expanded value added statement

This chapter presents a social accounting model called the Expanded Value Added Statement (EVAS), which reports on the economic, social and environmental value added by an organisation in an integrated, single statement. The development of the model is guided by the assumption that accounting is a driver of behaviour and can be conceived of as an explicit change agent in order to move organisations towards sustainability. An example of sustainable (green) building is used to demonstrate how the model can focus attention on and report these impacts.