▁reduce ▁the ▁degree ▁of ▁individual ▁interpretation ▁in ▁financial ▁reporting , ▁little ▁of ▁this ▁account ing ▁structure ▁applies ▁to ▁an ▁appropriate ▁framework ▁of ▁social ▁and ▁environmental ▁account ing . ▁Less ▁norm ative ▁statement ▁have ▁been ▁made , ▁but ▁more ▁articles ▁discuss ing ▁philosoph ical ▁matters ▁have ▁been ▁published . ▁▁ 1 9 9 1 – 1 9 9 5 ▁ ▁This ▁period ▁was ▁character ised ▁by ▁the ▁almost ▁complete ▁dom ination ▁of ▁environmental ▁account ing ▁over ▁social ▁account ing . ▁There ▁have ▁also ▁been ▁a ▁number ▁of ▁extensions ▁from ▁environmental ▁dis clos ures ▁to ▁environmental ▁aud iting ▁as ▁well ▁as ▁the ▁development ▁of ▁framework ▁to ▁guide ▁the ▁applications ▁of ▁environmental ▁aud iting , ▁and ▁in ▁particular , ▁the ▁development ▁of ▁environmental ▁management ▁systems . ▁There ▁was ▁still ▁little ▁regul atory ▁framework ▁affect ing ▁social ▁and ▁environmental ▁account ing ▁dis clos ures ▁and ▁concept ual ▁frameworks ▁for ▁account ing ▁did ▁not ▁extend ▁to ▁non - fin an cial ▁quant ification ▁and ▁social ▁or ▁environmental ▁issues . ▁The ▁development ▁of ▁a ▁clear ▁regul atory ▁as ▁well ▁as ▁concept ual ▁framework ▁grew ▁in ▁several ▁countries , ▁whereas ▁the ▁progress ▁of ▁environmental ▁reg ulation ▁in ▁the ▁UK ▁and ▁Europe ▁was ▁slower ▁than ▁in ▁the ▁United ▁States , ▁Canada ▁or ▁Australia . ▁The ▁progress ▁was ▁une ven ▁but ▁rapid ▁compared ▁with ▁those ▁in ▁the ▁area ▁of ▁social ▁account ing ▁dis clos ures . ▁During ▁this ▁period , ▁there ▁have ▁been ▁several ▁text books ▁and ▁journal ▁articles ▁covering ▁both ▁social ▁and ▁environmental ▁account ing . ▁However , ▁there ▁has ▁been