Actuality. The evolution of accounting, conditioned by the dynamics of economic, social and environmental events specific to globalization, requires its adaptation through social programmes and evaluation procedures in the allocation of resources towards better welfare and social inclusion. Thus, social accounting is the means by which attempts are made to express the effects of social programmes in some kind of quantitative terms. And in this context, it is certain that there are no specific standards or rules to follow, and entities usually get a lot of flexibility when it comes to implementing social audits. Purpose. In the course of the work, we aim to find out if social accounting can be considered an opportunity for sustainable development, through which entities try to face social and environmental problems. In this context, the scientific approach will address the conceptual framework and objectives of social accounting, characteristics, principles and techniques, advantages and limits of social accounting. Therefore, in order to maintain a delicate balance between social initiatives, social audits exert a strong influence on the impact of the corporate image of entities. Methodology. In order to achieve the purpose of the research, through an exhaustive examination, the analytical method and the webographic analysis were used to assess the scientific performance in the field of research. By means of qualitative research referring to the literature, given the complexity and the need to deepen the dimension of social accounting and auditing. The qualitative method involved the analysis of the research topics present in the published works, which are found in Web of Science, Scopus and EBSCO databases. Results. The results of the scientific approach are characterized by the identification and better understanding of the concept of social accounting and social auditing in the context of sustainable development, identification of their characteristics and particularities; outlining and classification of principles and techniques; definition and clarification in an evolutionary and argumentative approach of the concept of social accounting and social auditing.