摘要：General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial statement do not provide sufficient social information to satisfy these needs, the study demonstrate the need to integrate the responsible social reporting into financial reporting. In order to support this reason, taking into account the data supplied by the entities listed on the Global Reporting Initiative regarding the corporate social responsibility. The results of the study show that social indicators can be disclosed in a monetary form which reinforces the need for their integration into financial reporting and the need to define a new concept: the social – financial responsible reporting.
关键词：accounting; CSR; evaluation; GRI; social responsibility
