Conventional accounting reports place more emphasis on the financial performance of reporting entities compared to their social and environmental performance.
传统会计报告更重视报告实体的财务业绩，对于社会和环境性能的报告相比较而言较弱。
2
Accounting ethics more social in nature, it is accounting practitioners in the performance of its duties, in the form of ideas and behaviour of the principles and norms.