Companies have to give a careful account of the way they handle their shareholders' financial capital. But is it possible to account for the way they use other capital entrusted to them - employees' trust, the environment, the livelihood of those with whom they trade? This booklet introduces different approaches to this question, including the author's own system of social and ethical accounting, developed while working at the Christian trading company and development agency Traidcraft. The method has been widely adopted and developed as a standard for corporate social reporting worldwide.