CORPORATE SOCIAL RESPONSIBILITY THROUGH THE LENS OF ACCOUNTING

Sasa Gravorac () and Aleksandar Kovaè ()
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Sasa Gravorac: Novi Sad University, Faculty of Economics at Subotica
Aleksandar Kovaè: Novi Sad University, Faculty of Economics at Subotica

Economy of eastern Croatia yesterday, today, tommorow, 2014, vol. 3, 627-635

Abstract: Corporate social responsibility is an imperative for participants in the modern business environment. In addition to achieving the substantial business goal of today's corporations i.e. profit, companies do devote considerable attention to the environment and the community where they carry out their activities. The implementation of all activities requires a good information base, thus a socially responsible conduct of business operations with its basis lying in accounting. This paper will analyse the main characteristics of corporate governance, corporate social responsibility and the importance of accounting as information support to corporate social responsibility, focusing on green accounting, as a representative example of the accounting support to socially responsible governance. The aim of the study is to show the importance of building awareness of corporate social responsibility as a corporate strategy aiming at achieving the company's business goals.

Keywords: corporate governance; corporate social responsibility; accounting; green accounting (search for similar items in EconPapers)
Date: 2014
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