Corporate social responsibility and public accountability
The development of legislation determining corporate behaviour is a fascinating topic, offering insight into the societal problems of corporate enterprise as they are related to their accounting, their administration, and their external reporting. In this paper the following specific implications fo...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
1984
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| In: |
Journal of business ethics
Year: 1984, Volume: 3, Issue: 4, Pages: 305-314 |
| Further subjects: | B
Social Performance
B Social Responsibility B Corporate social responsibility B General Framework B Economic Growth |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
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| 520 | |a The development of legislation determining corporate behaviour is a fascinating topic, offering insight into the societal problems of corporate enterprise as they are related to their accounting, their administration, and their external reporting. In this paper the following specific implications for accounting are examined:, -Should accountants get involved in social auditing and are they the ‘core’ persons in corporate social accounting systems?, -Should corporate social performance measurement and reporting become obligatory and to what extent?, -A general framework for the implementation of corporate social accounting systems is suggested and quidelines for its auditing are proposed., -A tentative set of social auditing standard is outlined together with its methodological accompaniments. | ||
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| STB | 0 | 0 | |a Responsabilité sociale de l'entreprise |
| STC | 0 | 0 | |a Responsabilidad social de la empresa |
| STD | 0 | 0 | |a Corporate social responsibility,Responsabilità sociale d'impresa,Responsabilità sociale d'impresa |
| STF | 0 | 0 | |a 企業社會責任 |
| STG | 0 | 0 | |a Responsabilidade social da empresa |
| STH | 0 | 0 | |a Корпоративная социальная ответственность |
| STI | 0 | 0 | |a Εταιρική κοινωνική ευθύνη,Corporate social responsibility |
| SYE | 0 | 0 | |a Corporate social responsibility,Corporate citizenship,Corporate environment responsibility,Corporate environmental responsibility,Corporate responsibility,Corporate sustainability management,Corporate volunteering,CSR (Corporate social responsibility),Environmental social governance,ESG,Gesellschaftliche Unternehmensverantwortung,Gesellschaftliche Verantwortung von Unternehmen,Gesellschaftliches Engagement von Unternehmen,Nachhaltigkeitsmanagement,Soziale Verantwortung von Unternehmen,Soziales Engagement von Unternehmen,Unternehmensverantwortung,Unternehmerische Sozialverantwortung,CSR,Corporate Citizenship,Unternehmerische Gesellschaftsverantwortung,Unternehmerische Sozialverantwortung,Unternehmen |