RT Article
T1 Corporate social responsibility and public accountability
JF Journal of business ethics
VO 3
IS 4
SP 305
OP 314
A1 Filios, Vassilios P.
LA English
YR 1984
UL https://ixtheo.de/Record/1785595466
AB The development of legislation determining corporate behaviour is a fascinating topic, offering insight into the societal problems of corporate enterprise as they are related to their accounting, their administration, and their external reporting. In this paper the following specific implications for accounting are examined:, -Should accountants get involved in social auditing and are they the ‘core’ persons in corporate social accounting systems?, -Should corporate social performance measurement and reporting become obligatory and to what extent?, -A general framework for the implementation of corporate social accounting systems is suggested and quidelines for its auditing are proposed., -A tentative set of social auditing standard is outlined together with its methodological accompaniments.
K1 General Framework
K1 Social Performance
K1 Social Responsibility
K1 Corporate Social Responsibility
K1 Economic Growth
DO 10.1007/BF00381753