摘要：The organizations are aware of the needs to inform the economics yields results through the financial statements, since they are required by stockholders, the governments control’s organisms and others stakeholders. Accounting, as a financial information system, allows to present these informs through the main activities. However, the changes of the economic development’s conception, the ecological conscience’s raising, the social differences dissatisfactions between other causes, had taken the organizations to be in the need to inform the environmental and social yields, besides of economics yields.
关键词：responsabilidad social empresarial, balance social, GRI.;Corporate Social Responsibility, social balance, Global Reporting Initiative.
