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  • 标题:SA 8000 – ACCOUNTING FOR CORPORATE SOCIAL RESPONSIBILITY
  • 本地全文:下载
  • 作者:Motoniu Ioan Dumitru ; Vatasoiu Cristian Ionel ; Boca Ileana-Sorina
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2010
  • 卷号:XIX
  • 期号:02
  • 页码:892-892–898
  • 出版社:University of Oradea
  • 摘要:In the current context, organizations are evaluated not only in terms of product quality. The modern organization is valued beyond its economic performance, quality management and communication policy, and by its contribution to the social life of the community it takes part of. The new social responsibilities that appear for the companies involve the increasement of information requests from both outside and inside for better management of the entity. Social responsibility accounting is a branch of accounting in the context of scientific knowledge that provides answers to social problems, the causes, manifestations and projections in a dynamic environment. This article aims to show what social responsibility is and how it works according to SA 8000:2008, what would be its implications and its main objectives, emphasizes the importance of publishing additional information on corporate social responsibility other than traditional financial situations.
  • 关键词:social responsibility, social responsibility accounting, SA 8000: 2008, key areas, quality
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