The focus of this article is to clarify issues concerning the social responsibility of farming in regard to disclosure and accountability. We started by classifying the types of stakeholders in farming. We then explored how those stakeholders' strengthening of monitoring and governance impacts the social responsibility and disclosure of farming. Next, we tried to show what information should actually be disclosed and what points should be considered when doing so. In concrete terms we first examined the arguments for the social responsibility and disclosure of farming with significant concern to the concepts of governance and accountability. Second, along with presenting a broad outline for the concrete information to be disclosed by farming, we clarified the points to consider when disclosing information. Third, based on these conclusions, we organized and presented several points regarding issues to be addressed with regard to agricultural accounting in the future.