▁their ▁interactions ▁in ▁corpor ate ▁account ing ▁systems . ▁The ▁develop ments ▁that ▁lead ▁to ▁sust ain able ▁account ing ▁could ▁be ▁distinguished ▁in ▁several ▁time ▁periods ▁in ▁which ▁a ▁number ▁of ▁tr ends ▁were ▁evident : ▁ 1 9 7 1 – 1 9 8 0 , ▁ 1 9 8 1 – 1 9 9 0 , ▁ 1 9 9 1 – 1 9 9 5 ▁and ▁up ▁to ▁the ▁present . ▁These ▁periods ▁distinguish ▁empir ical ▁studies , ▁norm ative ▁statements , ▁philosoph ical ▁discussion , ▁teaching ▁program mes , ▁literature ▁and ▁regul atory ▁frameworks . ▁▁ 1 9 7 1 – 1 9 8 0 ▁ ▁By ▁the ▁end ▁of ▁the ▁de cade , ▁a ▁large ▁volume ▁of ▁empir ical ▁work ▁and ▁a ▁number ▁of ▁papers ▁referring ▁to ▁the ▁building ▁of ▁models ▁which ▁fost er ▁social ▁account ing ▁dis clos ures ▁have ▁been ▁published . ▁These ▁early ▁works ▁included ▁subject ive ▁analysis ▁as ▁well ▁as ▁under develop ed ▁social ▁and ▁environmental ▁account ing ▁literature ▁( SE AL ). ▁Information ▁related ▁to ▁the ▁social ▁dimension ▁of ▁account ing ▁has ▁been ▁mostly ▁connected ▁with ▁employees ▁or ▁products . ▁Environment al ▁matters ▁were ▁treated ▁as ▁part ▁of ▁a ▁generally ▁und iffer enti ated ▁and ▁fairly ▁uns oph istic ated ▁social ▁account ing ▁movement . ▁Environment al ▁damage ▁included ▁damage ▁to ▁terrain , ▁air , ▁water , ▁noise , ▁visual ▁and ▁a est h etic ▁and ▁other ▁forms ▁of ▁poll ution , ▁and ▁solid - w aste ▁production . ▁Ide as ▁about