A NEW CONCEPT: THE SOCIAL-FINANCIAL RESPONSIBLE REPORTING

Ionel Jianu, Iulia Jianu () and Adriana Dumitrescu
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Iulia Jianu: CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest
Adriana Dumitrescu: CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest

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Abstract: Taking into account the data supplied by the entities listed on the Global Reporting Initiative regarding the corporate social responsibility, this study, based on a regulatory-type research, defines a new concept "social - financial responsible reporting", analyses if social indicators can be financially disclosed, militates for the integration of the social reporting into financial reporting, try to demonstrate the need for resizing financial reporting in order to integrate the responsible social reporting.

Keywords: accounting; evaluation; social responsibility; social-financial responsible reporting.; comptabilité; évaluation; GRI; responsabilité sociale; social-financial responsible reporting (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00690960
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Published in Comptabilités et innnovation, May 2012, Grenoble, France. pp.cd-rom

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