The activity of economic organizations and not only, is based on the contribution of large and diverse socio-professional groups (such as employees, consumers, providers, local communities – stakeholders in one word) whose interests must be respected. When a company initiates successful social...

More often, we realize that we do not live for ourselves, that the saying “seize the day” should be revised in the light of the implications of our own actions for the others and the responsibility and each one’s responsibility come from the individual social consciousness, especially from...

Nigeria firms are facing the challenge of discharging sound environmental practices and disclosing environmental information in order to meet up with public concerns regarding these issues. This study basically investigates the association between environmental responsibility information...

General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial...

The aim of this paper is to assess the different approaches regarding the impact of social and environmental responsibility upon the financial performance. Most of the authors consider there is an impact and mostly only the ways of evaluate it or report it is different from an approach to...