Corporate Social Responsibility and Social Balance Sheet: Analysis and Perspectives in the Argentinean Context
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Published:
Sep 30, 2024
Keywords:
Corporate Social Responsibilityv, Social Balance Sheet, Argentine, measurement
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Abstract
The present study addresses Corporate Social Responsibility (CSR) and its key measurement tool, the Social Balance Sheet, which enables companies to demonstrate their performance in social and environmental domains. In a business context where CSR has increasingly gained importance, it is crucial for companies to provide transparent information reflecting their contribution to sustainable development for all stakeholders. In this regard, the preparation of a Social Balance Sheet becomes a crucial tool. The study aims to analyze the current situation regarding CSR and the Social Balance Sheet regulations in the country. Through a qualitative approach, the study will examine the challenges and opportunities faced by companies in implementing CSR practices and preparing their Social Balance Sheet. The findings offer a comprehensive insight into the relationship between CSR and the Social Balance Sheet. It is anticipated that this study will contribute to enhancing understanding and practice of CSR in the Argentinean business sphere and foster broader sustainable development within the community.
Article Details
How to Cite
RUPCIC, N., Ejarque, S., & García, M. P. (2024). Corporate Social Responsibility and Social Balance Sheet: Analysis and Perspectives in the Argentinean Context. RevIISE - Revista De Ciencias Sociales Y Humanas, 24(24), 83-93. Retrieved from https://memoriaeuropae.unsj.edu.ar/index.php/reviise/article/view/1115
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References
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Colina, J., & Senior, A. (2008). Balance social. Instrumento de análisis para la gestión empresarial responsable. Multiciencias, 8, 71-77.
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Davis, K. (1960). Can business afford to ignore social responsibilities? Corporate Social Responsibility . California Management Review (Pre-1986), 2(000003), 70., 2(3), 23-29. https://doi.org/10.2307/41166246
De La Rosa Leal, M. E. (2023). Contabilidad y materialidad sostenible. TRASCENDER, CONTABILIDAD Y GESTIÓN, 8(23), 84-104. https://doi.org/10.36791/tcg.v8i23.213
Elkington, J. (1998). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Gabriola Island, BC. Environmental Quality Management, 8, 37-51. https://doi.org/10.1002/tqem.3310080106
Fernández, L., Geba, L. N., Montes, V., & Schaposnik, R. (1998). Balance social cooperativo integral Un modelo argentino basado en la Identidad Cooperativa AUTORAS.
Fontrodona, J.; Marín, S. (2019). Sostenibilidad y RSC. Cuaderno 41 de la Cátedra CaixaBank. IESE.
Frederick, W. C. (1960). The Growing Concern over Business Responsibility: http://dx.doi.org/10.2307/41165405, 2(4), 54-61. https://doi.org/10.2307/41165405
Freeman, E. (1984). Strategic Management A Stakeholder Approach | Business ethics | Cambridge University Press. Cambridge University Press.
Freeman, R. E. (1994). The Politics of Stakeholders. En Business Ethics Quarterly (Vol. 4).
Friedman, M. (1970). The Social Responsibility Of Business Is to Increase Its Profits. The New York Times Magazine. https://www.nytimes.com/1970/09/13/archives/a-friedman-doctrine-the-social-responsibility-of-business-is-to.html
Garriga, E., & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1-2), 51-71. https://doi.org/10.1023/B:BUSI.0000039399.90587.34
Geba Adamkova, N. B., Sebastián Di Paola, M. P., & Bifaretti Muñiz, M. C. (2015). La credibilidad del balance social y el profesional contable. CAPIC REVIEW, 13, 69-75. https://doi.org/10.35928/cr.vol13.2015.51
Genovese, C., & Beck, J. (2023). El Balance Social como medio de evaluación de responsabiliad social. Centro de Estudios de Administración, 5(2), 35-49. https://revistas.uns.edu.ar/cea/article/view/4710
Hedberg, C. J., & Von Malmborg, F. (2003). The global reporting initiative and corporate sustainability reporting in Swedish companies. Corporate Social Responsibility and Environmental Management, 10(3), 153-164. https://doi.org/10.1002/CSR.38
Kliksberg, B. (2004). Más ética, más desarrollo. Etica y gobernabilidad, No. 3, 2003.
Lee, M.-D. P. D. P. (2008). A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead. International Journal of Management Reviews, 10(1), 53-73. https://doi.org/https://doi.org/10.1111/j.1468-2370.2007.00226.x
Menzio, N. V. (2023). Responsabilidad social empresaria y los objetivos de desarrollo sostenibles de la Agenda 2030. Balance social y reporte integrado como instrumentos de medición y auditoría. Especialización en Contabilidad Superior y Auditoría. https://rdu.unc.edu.ar/handle/11086/549104
ONU. (2010). Modelo de Gestión del Pacto Mundial de las Naciones Unidas. Naciones Unidas, Principio 1, 1-19. http://pactoglobal.org.ar/recursos/modelo-de-gestion-del-pacto-mundial-de-las-naciones-unidas/.
Pérez, M., Espinoza, C., & Peralta, B. (2016). La responsabilidad social empresarial y su enfoque ambiental:una visión sosteniblea futuro. Revista Científica Universidad y Sociedad, 8(3), 22-31.
Perissé, M. C., Bursesi, N. H., & Salvato, E. J. (2022). El balance social como instrumento contable para el desarrollo socioeconómico sostenible. RInCE, 13(25), 1-2. http://repositoriocyt.unlam.edu.ar/handle/123456789/1359
Perissé, Marcelo Claudio. (2020). El balance social como instrumento contable para el desarrollo sostenible.
Porter, M. E., Kramer, M. R., & Porter, M. E., y Kramer, M. R. (2011). Creating Shared Value. Harvard Business Review, 89(1-2 (January-February)), 62-77. https://doi.org/10.1108/09600039410055963
Ramirez, C., & Zicari, A. (2024). Between a corporatist past and a globalised future: Argentina’s accounting profession and the social balance sheet. Critical Perspectives on Accounting, 98, 102626. https://doi.org/https://doi.org/10.1016/j.cpa.2023.102626
Reyno, M. (2006). Responsabilidad Social Empresarial Como Ventaja Competitiva. En 2006. http://www.eumed.net/libros-gratis/2008c/436/
Wood, D. J. (1991). Corporate Social Performance Revisited. The Academy of Management Review, 16(4), 691-718. https://doi.org/10.2307/258977
Argandoña, A. (2007). La Responsabilidad Social de la Empresa a la luz de la Ética. IESE Business School - Universidad de Navarra, 3(Documento de Investigación DI no 708), 9. https://econpapers.repec.org/paper/ebgiesewp/d-0708.htm
Bowen, H. R. (1953). Social Responsibilities of the Businessman. Nueva York: Harper & Row.
Carroll, A. B. (1979). A Three-Dimensional Conceptual Model of Corporate PerforCarroll, A. B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review, 4(4), 497–505. https://doi.org/10.5465/amr.1979.4498296mance. Academy of Management Review, 4(4), 497-505. https://doi.org/10.5465/amr.1979.4498296
Colina, J., & Senior, A. (2008). Balance social. Instrumento de análisis para la gestión empresarial responsable. Multiciencias, 8, 71-77.
Cuesta González, M. de la. (2004). El porqué de la responsabilidad social corporativa. Boletín económico de ICE, Información Comercial Española, 2813, 45-58. https://portalcientifico.uned.es/documentos/5f88eaa629995259ef293cff
Davis, K. (1960). Can business afford to ignore social responsibilities? Corporate Social Responsibility . California Management Review (Pre-1986), 2(000003), 70., 2(3), 23-29. https://doi.org/10.2307/41166246
De La Rosa Leal, M. E. (2023). Contabilidad y materialidad sostenible. TRASCENDER, CONTABILIDAD Y GESTIÓN, 8(23), 84-104. https://doi.org/10.36791/tcg.v8i23.213
Elkington, J. (1998). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Gabriola Island, BC. Environmental Quality Management, 8, 37-51. https://doi.org/10.1002/tqem.3310080106
Fernández, L., Geba, L. N., Montes, V., & Schaposnik, R. (1998). Balance social cooperativo integral Un modelo argentino basado en la Identidad Cooperativa AUTORAS.
Fontrodona, J.; Marín, S. (2019). Sostenibilidad y RSC. Cuaderno 41 de la Cátedra CaixaBank. IESE.
Frederick, W. C. (1960). The Growing Concern over Business Responsibility: http://dx.doi.org/10.2307/41165405, 2(4), 54-61. https://doi.org/10.2307/41165405
Freeman, E. (1984). Strategic Management A Stakeholder Approach | Business ethics | Cambridge University Press. Cambridge University Press.
Freeman, R. E. (1994). The Politics of Stakeholders. En Business Ethics Quarterly (Vol. 4).
Friedman, M. (1970). The Social Responsibility Of Business Is to Increase Its Profits. The New York Times Magazine. https://www.nytimes.com/1970/09/13/archives/a-friedman-doctrine-the-social-responsibility-of-business-is-to.html
Garriga, E., & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1-2), 51-71. https://doi.org/10.1023/B:BUSI.0000039399.90587.34
Geba Adamkova, N. B., Sebastián Di Paola, M. P., & Bifaretti Muñiz, M. C. (2015). La credibilidad del balance social y el profesional contable. CAPIC REVIEW, 13, 69-75. https://doi.org/10.35928/cr.vol13.2015.51
Genovese, C., & Beck, J. (2023). El Balance Social como medio de evaluación de responsabiliad social. Centro de Estudios de Administración, 5(2), 35-49. https://revistas.uns.edu.ar/cea/article/view/4710
Hedberg, C. J., & Von Malmborg, F. (2003). The global reporting initiative and corporate sustainability reporting in Swedish companies. Corporate Social Responsibility and Environmental Management, 10(3), 153-164. https://doi.org/10.1002/CSR.38
Kliksberg, B. (2004). Más ética, más desarrollo. Etica y gobernabilidad, No. 3, 2003.
Lee, M.-D. P. D. P. (2008). A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead. International Journal of Management Reviews, 10(1), 53-73. https://doi.org/https://doi.org/10.1111/j.1468-2370.2007.00226.x
Menzio, N. V. (2023). Responsabilidad social empresaria y los objetivos de desarrollo sostenibles de la Agenda 2030. Balance social y reporte integrado como instrumentos de medición y auditoría. Especialización en Contabilidad Superior y Auditoría. https://rdu.unc.edu.ar/handle/11086/549104
ONU. (2010). Modelo de Gestión del Pacto Mundial de las Naciones Unidas. Naciones Unidas, Principio 1, 1-19. http://pactoglobal.org.ar/recursos/modelo-de-gestion-del-pacto-mundial-de-las-naciones-unidas/.
Pérez, M., Espinoza, C., & Peralta, B. (2016). La responsabilidad social empresarial y su enfoque ambiental:una visión sosteniblea futuro. Revista Científica Universidad y Sociedad, 8(3), 22-31.
Perissé, M. C., Bursesi, N. H., & Salvato, E. J. (2022). El balance social como instrumento contable para el desarrollo socioeconómico sostenible. RInCE, 13(25), 1-2. http://repositoriocyt.unlam.edu.ar/handle/123456789/1359
Perissé, Marcelo Claudio. (2020). El balance social como instrumento contable para el desarrollo sostenible.
Porter, M. E., Kramer, M. R., & Porter, M. E., y Kramer, M. R. (2011). Creating Shared Value. Harvard Business Review, 89(1-2 (January-February)), 62-77. https://doi.org/10.1108/09600039410055963
Ramirez, C., & Zicari, A. (2024). Between a corporatist past and a globalised future: Argentina’s accounting profession and the social balance sheet. Critical Perspectives on Accounting, 98, 102626. https://doi.org/https://doi.org/10.1016/j.cpa.2023.102626
Reyno, M. (2006). Responsabilidad Social Empresarial Como Ventaja Competitiva. En 2006. http://www.eumed.net/libros-gratis/2008c/436/
Wood, D. J. (1991). Corporate Social Performance Revisited. The Academy of Management Review, 16(4), 691-718. https://doi.org/10.2307/258977