The Managerial Responsible Performance and a New Approach for its Disclosure for the Companies

La Actuación Empresarial Responsable y Una Nueva Propuesta para su Divulgación por las Empresas

Authors

  • Dolores Gallardo Vázquez Universidad de Extremadura
  • Francisca Castilla Polo Universidad de Jaén
Keywords: social responsibility, image, social balance, intellectual capital

Abstract

Numerous approaches from firms, in our opinion close to reality, support the concern for social issues as a via to achieve a certain level of recognition and prestige by the company carrying out such practices. Together with these, some other attitudes establish the need for promoting the entrepeneurial social responsibility in order to comply with the principle of sustainability, argument in which the relationship firmsociety is based on. Both objectives are perfectly legitimate under the firm performance socially responsible. However, our arguments contemplate the publicist purpose of this kind of conducts as one of the most relevant and sought from those firms carrying out such practices. The former reason justifies the need for the information disclosure to that respect in order to achieve the desired effects of entrepeneurial prestige and recognition. This itself is one of the most valued intangible elements by the current economic environment. In this context, we propose to take advantage of the present intangible measurement efforts in order to collect the social performance carried out by the company, since that is considered just as another intangible element of the organization at issue.

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Published
01-07-2005
How to Cite
Gallardo Vázquez, D., & Castilla Polo, F. (2005). The Managerial Responsible Performance and a New Approach for its Disclosure for the Companies: La Actuación Empresarial Responsable y Una Nueva Propuesta para su Divulgación por las Empresas. Revista De Contabilidad - Spanish Accounting Review, 8(16), 41–65. Retrieved from https://revistas.um.es/rcsar/article/view/388651
Issue
Vol. 8 No. 16 (2005)
Section
Articles

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