SA 8000 - ACCOUNTING FOR CORPORATE SOCIAL RESPONSIBILITY

Motoniu Ioan Dumitru (), Vatasoiu Cristian Ionel () and Boca Ileana-Sorina ()
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Motoniu Ioan Dumitru: Valahia University of Târgovişte, Faculty of Economics
Vatasoiu Cristian Ionel: Valahia University of Târgovişte, Faculty of Economics
Boca Ileana-Sorina: Valahia University of Târgovişte, Faculty of Economics

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 892-898

Abstract: 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.

Keywords: social responsibility; social responsibility accounting; SA 8000: 2008; key areas; quality (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:892-898

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