Social Accounting has a growing importance in the business and academic field. It arises due to the insufficiency of economic metrics to measure the integral well-being of a society. It is also driven by the need to address socio-economic inequalities, poverty and exclusion. Consider environmental issues and sustainability. It is oriented towards human development, quality of life and public policies. It allows evaluating the impact of companies on their environment, generating transparency and accountability. It helps demonstrate companies' commitment to sustainability and build trust. In the academic field, it contributes to generating knowledge and innovation. Strengthening a less instrumental approach is challenging. It encourages the participation of stakeholders in decision- making and the generation of shared value. It promotes measuring and valuing the positive and negative impacts of organizations on society, from a sustainable and equitable perspective
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