Reporting social behavior of the company in a similar annual reporting of financial matters, supports the establishment of a social report (corporate social reporting) between the entity and the community to which it belongs. This analogy with accounting and financial reporting is imposed today...

Integration of environmental policy objectives in middle of economic activities involves changing patterns of production and consumption. This change can be done by regulations, taxation, judicial decisions, demands from public etc. Involvement must come not only from the authorities and civil...

The economic practice has shown that speculative businesses are leading to tensions in the relationship with the natural environment, resulting in even endangering of the continuity. Economic prosperity can not exist without respect and concern for people, environment or community as a whole....

Without international harmonization of accounting practices, conflicts and incompatibility financial information from different countries could not be resolved. In addition, the expansion of global markets makes it more difficult to transparent disclosures about contingent liabilities and...

Currently, cross-border business operations are current currency and capital markets know no territorial limits. Standardization and harmonization have imposed an uniformity of accounting terms in national and international regulations. In this context, it makes direct reference to the...