Home  Journals  International Accounting  46(292) - 2013 December

Classification of corporate social responsibility as basis of accounting

Available online: 23 December 2013

Subject Heading: REFORMING of REPORTING

JEL Classification: 

In the article the questions of classification of corporate social responsibility on the basis of generalization and critical evaluation of its known characteristics on a number of signs are investigated. The author offers new classification signs, groups types of corporate social responsibility, opens influence of their features on separate elements of registration system

Keywords: classification of corporate social responsibility; types of corporate social responsibility; corporate social responsibility on stages of life cycle; strategic, tactical and operational corporate social responsibility; the influence of types of corporate social responsibility on elements of accounting system; social accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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