A European Perspective on Corporate Social Responsibility

Corporate Socially Responsible (CSR) behaviour is a necessary prerequisite of global economic activity and makes this as a different perspective. In this paper, the author’s argument is based upon developments in several countries and special reference is given to UK and Portugal. Responsible behaviour of enterprises should consider innovative forms to present its reports, because is more attractive, not so expensive and brings a new image of firms. Many corporations emerged in different countries so accounting information should present all the physical, economic, social, cultural and expectations and reality of the environment.