Corporate social responsibility from the accounting perspective
Corporate social responsibility from the accounting perspective

Summary/Abstract: Universal and flexible nature of accounting allows for its focusing on Corporate Social Responsibility, which is the crucial component in the process of constructing company image and reputation. The consequence of Corporate Social Responsibility concept implementation are the invested outlays and the achieved results which, indirectly or directly, influence company assets and especially the invisible assets undisclosed in accounting system. Due to the fact that the existing accounting solutions are insufficient to cover social aspects, some entities prepare an integrated report which is aimed at simultaneous disclosure of economic, social and environmental information about an enterprise.

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