Management accounting focused on the added value of human capital covers social information in its quantitative aspects (HCVA accounts) and in its qualitative aspects (psychosocial risks and key areas of socio-economic improvement that take into account categories required by law (employment, work organization, social relations, health and safety, training and equal treatment)

It does not cover environmental information and information on societal commitments in favor of sustainable development.

• Many firms specializing in CSR (corporate social responsibility) audits already cover these aspects.