Corporate social responsibility reporting as a challenge for companies
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2013
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CIGEST
Resumo
A growing number of managers consider the issue of Corporate Social Responsibility (CSR) in
the activities of their companies. They recognize the increasing importance of ethical behavior
in business and are open to the needs of local communities, people in need, educational
institutions, and NGOs. However, a serious dilemma appears about companies’ ability to inform
their stakeholders about CSR activities and measurable results of these actions in a fair,
truthful, understandable and useful way. The recent changes occurring in growing importance of
CSR gave rise to the need to revise the social and environmental reporting issues. This article
concentrates on the necessity and possibility of expanding traditional accounting system by
implementation of CSR approach. It evaluates the state of play in CSR reporting practices. In
this article we underline the necessity of the proper CSR communication. We present also the
review of the best practices concerning CSR reporting worldwide and the analysis of the existing
guidelines and recommendations on CSR information published of a wide range of organizations
and institutions that are active players in the field of CSR reporting standardization. We
conclude with indication of advantages of CSR reporting and challenges facing companies in that
field.
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GESTÃO DE EMPRESAS, BUSINESS MANAGEMENT, RESPONSABILIDADE SOCIAL, SOCIAL RESPONSIBILITY