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  2. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    This would result in a fictitious profit in the sale period and a fictitious loss in the payment period, both equal to the cost of goods sold. Period costs , such as office salaries or selling expenses, are immediately recognized as expenses and offset against revenues of the accounting period .

  3. Sustainability accounting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_accounting

    Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [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 ...

  4. Corporate sustainable profitability - Wikipedia

    en.wikipedia.org/wiki/Corporate_sustainable...

    CSP, Corporate sustainable profit probability, is about how companies can make CSR work profitably. If the company sets the CSR-concept in the business strategy, the positive effects will come spontaneously and the CSR course becomes even more sustainable and profitable in the long-run.

  5. Corporate social responsibility - Wikipedia

    en.wikipedia.org/.../Corporate_social_responsibility

    Corporate social responsibility (CSR) or corporate social impact is a form of international private business self-regulation [1] which aims to contribute to societal goals of a philanthropic, activist, or charitable nature by engaging in, with, or supporting professional service volunteering through pro bono programs, community development ...

  6. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  7. Corporate responsibility - Wikipedia

    en.wikipedia.org/wiki/Corporate_responsibility

    Section 302 of the Sarbanes–Oxley Act specifically refers to the corporate responsibilities of the "signing officers" responsible for signing-off financial reports and accounts. [ 2 ] [ 3 ] In the UK and Europe, the term is more generally associated with the local and Europe-wide regulations holding companies accountable to their stakeholders.

  8. Environmental, social, and governance - Wikipedia

    en.wikipedia.org/wiki/Environmental,_social,_and...

    In 1998 two journalists, Robert Levering and Milton, brought out the "Fortune 100 Best Companies to Work For", initially a listing in the magazine Fortune, then a book compiling a list of the best-practicing companies in the United States with regard to corporate social responsibility and how their financial performance fared as a result.

  9. Operating surplus - Wikipedia

    en.wikipedia.org/wiki/Operating_surplus

    A simple definition of business profit would be "sales less costs", and the accounting derivation of operating surplus is similar (although the SNA concept of entrepreneurial income better matches what is thought of as business profits [1]). Starting off with Gross Output, expenditure on intermediate goods and services are deducted, to arrive ...