Track_Roman_11

Organizer: Cándido Román, croman@ull.edu.es

Companies are aware that it is no longer enough to pay annual dividends to shareholders, showing healthy income accounts. It is well known that it has more weight in the social consideration of the company, the social perception of it, rather than the determination to maximize profits. Society requires that the economy be humanized giving satisfaction to the needs of citizens. For this, it is necessary for companies to be socially responsible. Corporate social responsibility is the element that justifies the company's action to society. It is necessary that public policies of gender equality, equalization of wages, respect for the environment, health care, development of plans respectful of the health of workers, have greater visibility in the reports of corporate responsibility.

But we would have an incomplete photograph unless we know the social value of the companies and their monetary quantification. As a complement to the CSR, Social Accounting orientates towards the criteria of sustainability to which the actors involved in the management must address. It affects local communities, the environment, public administrations, groups, stakeholders, families, employment. The objective of this track is to explore the degree of connection between CSR and Social Accounting to have a greater knowledge of the ethical dimension of companies.