Modelo de contabilidad para la responsabilidad social empresarial (RSE) 1

The aim of this paper is to present an accounting model, understood it as a social information system, integrated memory Sustainability Global Reporting Initiative - GRI, offering optimum recording information and a reliable collection of the same, starting from verifiable and reliable sources. The article has a non-experimental research design, documentary style, by reviewing general content on the subject; with a descriptive study, and secondary sources. The results show growing Corporate Social Responsibility trends, which contrasts with the lack of a social accounting model. It leads to propose an information system supported by processes and procedures for measuring and accounting of valuation flow information leading to the development, consolidation and presentation of quantitative and qualitative information on the development

• Autores: Hernández Rodríguez, Danilo Rafael
• Tipo de recurso: Article of investigation
• Fecha de publicación: 2013
• Institución: Universidad Sergio Arboleda
• Repositorio: Repositorio U. Sergio Arboleda
• Idioma: spa
• OAI Identifier: oai:repository.usergioarboleda.edu.co:11232/636
• Acceso en línea: http://hdl.handle.net/11232/636
• Palabra clave: Responsabilidad social de los negocios; Responsabilidad social empresarial; contabilidad; contabilidad social; modelo; balance social
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia (CC BY-NC-ND 2.5 CO)