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Corporate Social Responsibility and Its Relevance to Accounting
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. (Accounting, sustainability)
Fogelman College of Business and Economics, The University of Memphis, USA.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. (Marketing)ORCID iD: 0000-0003-0084-007X
2015 (English)In: Journal of Sustainable Development, ISSN 1913-9063, E-ISSN 1913-9071, Vol. 8, no 9, p. 178-189Article in journal (Refereed) Published
Abstract [en]

Corporate social responsibility (CSR) has been extensively and inconclusively debated in the literature. In this essay, we examine the development of CSR by both reviewing the evolution of the conceptual framework and models of CSR and discussing social responsibility accounting and auditing. We conclude that both business and academic communities worldwide should pay closer attention to CSR and its components of economic, social, and environmental performance. Business organizations worldwide are just starting to recognize the importance of quality as it relates to CSR and the link between profitability and social behavior. Justifications for CSR are fulfilling moral obligations, maintaining a good reputation, ensuring sustainability and licensing to operate, and creating shared value for all corporate stakeholders.

Place, publisher, year, edition, pages
2015. Vol. 8, no 9, p. 178-189
Keywords [en]
corporate social responsibility, social accounting, auditing
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-20712DOI: 10.5539/jsd.v8n9p178OAI: oai:DiVA.org:hig-20712DiVA, id: diva2:874987
Available from: 2015-11-30 Created: 2015-11-30 Last updated: 2018-03-13Bibliographically approved

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Homayoun, SaeidAhmadi, Zahra

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  • sv-SE
  • en-GB
  • en-US
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  • nn-NB
  • de-DE
  • Other locale
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