出版社：Faculdade de Administra??o, Contabilidade e Economia, Pontifícia Universidade Católica do Rio Grande do Sul
摘要：This paper aims to present a historical retrospective to the concept of social accountability trying to see adversities in internationalization norms process. It is a documentary and bibliographical research. Firstly is show as the social accountability has evolved from a philanthropic and charity conception to a compensatory dimension vision. And also are presented some certifications, norms, regulations and instruments that establish some interfaces with the social dimension of organizations. These are presented as way to demonstrate as such process has been incorporated in management practice. After this is presented the NBR 16001 in 2004 that worldwide start of social accountability process of certification and qualifies Brazil to be one of the leaderships of the proposal to ISO 26000 that suggest internationalization of social practices responsible. Finally this paper brings some challenges can face such internationalization in cultural diversity processes.
关键词：Social Accountability; social dimension and internationalization
