CORPORATE SOCIAL RESPONSIBILITY AND ITS REPORTING

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KHAJAVI SHOKROLLAH; ETEMADI MOSTAFA

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Journal Paper

Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2015 | Volume:4 | Issue:2 (12) Page(s): 104-123

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Information Journal Paper

Title

CORPORATE SOCIAL RESPONSIBILITY AND ITS REPORTING

Author(s)

KHAJAVI SHOKROLLAH | ETEMADI MOSTAFA | Issue Writer Certificate

Keywords

CONTENT ANALYSISQ1

CORPORATES SOCIAL RESPONSIBILITYQ2

ENVIRONMENTAL REPORTINGQ2

SOCIAL REPORTINGQ2

THEORY OF POLITICAL ECONOMYQ2

Abstract

Introduction: Along with the developments of countries and regarding the human rights, over the normal responsibility of corporates; i. e. profitability, the responsibility of corporates against the society and the environment has been taken into consideration. Shareholders are not the only beneficiaries of the companies anymore. Now, a lot of companies all over the world are aware of their responsibilities, and they are attempting to play their own role in this respect. SOCIAL REPORTING responsibilities is an instrument for evaluating the CORPORATES SOCIAL RESPONSIBILITY, and via this, the companies are able to pronounce their own activities to the whole society for the enhancement of the quality of lives for all people of the society and the interested institutions.Literature Review: In this research, it is tried to state the reasons, motivations, and the interests in inclining to the implementation and reporting of the corporate social responsibility by using the existent theories in this field. Moreover, it is attempted to set forth some deficiencies of the traditional reporting in financial accounting, present the resulted advancements in social and ENVIRONMENTAL REPORTING, and at last, suggest the appropriate framework for developing methods in social responsibilities reporting.Conclusion: According to the conducted researches in this field, and regarding the investigating of some models, it seems that the necessary obligations and incentives should be compiled and presented for reporting the social responsibilities in performing this type of reporting.

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APA: Copy

KHAJAVI, SHOKROLLAH, & ETEMADI, MOSTAFA. (2015). CORPORATE SOCIAL RESPONSIBILITY AND ITS REPORTING. JOURNAL OF HEALTH ACCOUNTING, 4(2 (12)), 104-123. SID. https://sid.ir/paper/236446/en

Vancouver: Copy

KHAJAVI SHOKROLLAH, ETEMADI MOSTAFA. CORPORATE SOCIAL RESPONSIBILITY AND ITS REPORTING. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2015;4(2 (12)):104-123. Available from: https://sid.ir/paper/236446/en

IEEE: Copy

SHOKROLLAH KHAJAVI, and MOSTAFA ETEMADI, “CORPORATE SOCIAL RESPONSIBILITY AND ITS REPORTING,” JOURNAL OF HEALTH ACCOUNTING, vol. 4, no. 2 (12), pp. 104–123, 2015, [Online]. Available: https://sid.ir/paper/236446/en

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