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Corporate Social Responsibility and Its Relevance to Accounting

Author

Listed:
  • Saeid Homayoun
  • Zabihollah Rezaee
  • Zahra Ahmadi

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.

Suggested Citation

  • Saeid Homayoun & Zabihollah Rezaee & Zahra Ahmadi, 2015. "Corporate Social Responsibility and Its Relevance to Accounting," Journal of Sustainable Development, Canadian Center of Science and Education, vol. 8(9), pages 178-178, September.
    • Handle: RePEc:ibn:jsd123:v:8:y:2015:i:9:p:178
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    References listed on IDEAS

    as
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    3. State Olimpia & Popescu Delia, 2008. "Leadership And Social Responsability," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 10(23), pages 72-79, February.
    4. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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