Corporate Social Responsibility and Its Relevance to Accounting

  • Homayoun S
  • Rezaee Z
  • Ahmadi Z
N/ACitations
Citations of this article
6Readers
Mendeley users who have this article in their library.

Abstract

Corporate social responsibility (CSR) has been extensively and inconclusively debated in the literature. In this essay, we examine the development of CSR by both reviewing the evolution of the conceptual framework and models of CSR and discussing social responsibility accounting and auditing. We conclude that both business and academic communities worldwide should pay closer attention to CSR and its components of economic, social, and environmental performance. Business organizations worldwide are just starting to recognize the importance of quality as it relates to CSR and the link between profitability and social behavior. Justifications for CSR are fulfilling moral obligations, maintaining a good reputation, ensuring sustainability and licensing to operate, and creating shared value for all corporate stakeholders.

Cite

CITATION STYLE

APA

Homayoun, S., Rezaee, Z., & Ahmadi, Z. (2015). Corporate Social Responsibility and Its Relevance to Accounting. Journal of Sustainable Development, 8(9), 178. https://doi.org/10.5539/jsd.v8n9p178

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free