An appropriate framework for non-financial reporting is an issue that, despite all the efforts made, is less developed in practical and executive terms. Based on the conceptual management of accounting, this study examines the features considered for the development of a conceptual framework of social and environmental (non-financial) reporting in Iran. The present study is a descriptive, survey research and the data are collected based on the design and distribution of a researcher-made questionnaire in a community consisting of auditors, company managers, professors and PhD students in accounting, environmental and social activities experts and managers of government companies. The results show that in terms of reporting objectives as well as the qualitative characteristics of information, there are many similarities between the conceptual accounting framework and the framework that can be provided for non-financial reporting in Iran. Unlike financial reporting, however, non-financial reporting is more important to environmentalists and the government than other individuals and groups.