Abstract

URIBE-BOHORQUEZ, María Victoria  and  RUEDA-DELGADO, Gabriel. Contributions of Accounting Information Regarding Different Notions of Corporate Social Responsibility. Cuad. Contab. [online]. 2012, vol.13, n.33, pp.545-577. ISSN 0123-1472.

Considering the current socio-economic situation and its evident problems, it is not easy to argue that the only role of corporations is the creation of wealth. Corporate Social Responsibility (CSR) is the link between corporations and the socio-economic situation. This strongly influences a number of disciplines, such as accounting, and consequently the reports they produce. CSR is not an unambiguous concept. On the contrary, its complexity and implications increase as different perspectives from the standpoint of politics, sociology, ethics or management contribute to its development. Nevertheless, not all dimensions of responsibility have a positive impact on society. In order to establish the impact of corporations in that sense it is paramount to reveal and understand the limitations and contributions of financial and management accounting with regard to the different notions of CSR.

Keywords : Corporate Social Responsibility (CSR); Corporate Responsibility with Social Transcendence (RETS); financial accounting; management accounting; Social responsability of bussines; financial accounting; managerial accounting.

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