The Role of Social Balance Sheet in a Modern Accountancy

Ungureanu Mihaela ()
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Ungureanu Mihaela: “Alexandru Ioan Cuza” University of Iasi,

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1723-1726

Abstract: Reporting social behavior of the company in a similar annual reporting of financial matters, supports the establishment of a social report (corporate social reporting) between the entity and the community to which it belongs. This analogy with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance sheet. The practice of social reporting is also generally associated with the financial reporting: a growing number of companies worldwide publish, together with their financial situations, social data to supplement and clarify the financial information made available to shareholders and the public . The economic environment is increasingly intertwined with the social one, so that the performance of a company no longer refers only to the financial one, being considered also the social one, and increasing the organizational value can no longer ignore the interests of shareholders, employees and business partners.

Keywords: social balance sheet; accounting; performance; costs; benefits (search for similar items in EconPapers)
JEL-codes: M14 M41 (search for similar items in EconPapers)
Date: 2012
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