ACCOUNTING FOR SUSTAINABILITY AND SOCIAL RESPONSIBILITY

Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility

Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the cont...

Social Responsibility in Cooperatives: a Contribution for Sustainability

Europe is in a deep economic crisis and social economy and cooperatives are getting more interest by academics, firms and politicians because they can contribute to the economic, social and environmental development, in a sustainable and responsible way, being key for the implementation of new employment sources and the expansion of social responsibility as a development mean. The aim of this w...

Social Responsibility, Sustainability and Its Awareness in Brazil

This paper discusses the importance of social responsibility as a base for sustainability and tries to provide an overview of this relationship in Brazil nowadays. It is recognized as necessary the existence of three classes of economical, ecological and social sustainability and the big challenge of reconciling these three elements. Are included the results and discussion of a research aiming ...

Sustainability and National Accounting

Social and Ethical Responsibility against Social Determinism

Background: Because of the highlighted role of ethical responsibility in social and individual life, it is looked as an important issue in ethics area. Social responsibility that is defined as a sub-factor of ethical responsibility will have such an important place. What is discussed in responsibility discussions commonly is the “human will”. Responsibility is more based on the free will. In th...