Social Accounting. Corporate Social Responsibility Disclosure Performs Accounting Perspectives

      Аннотация: Definition about corporate social responsibility disclosure still is difficult found in literature accountancy. The definition need a lot of consideration and consensus about any kind of competent included into company responsibility. However, if we discuss about a company choice in disclosure social responsibility reporting, we will agree that a company take charge that must be expressed related to accountability, not only in finance performance but also its social performance. Now there is not standard yet concerning to the category’s coalescence in social report. In consequence, each company have their own freedom in determining category which wish mentioned in its social report adapted by pertinent company requirement.

Ключевые слова: Accounting, Social accounting, Social Disclosure, Social Responsibility Accounting, corporate social responsibility