Resumen

TAMAYO CEVALLOS, Christian David  y  RUIZ MALBAREZ, Mayra C.. From Corporate Social Responsibility to Social Balance. Cofin [online]. 2018, vol.12, n.1, pp. 304-320. ISSN 2073-6061.

Conceptualization of social responsibility term, its historic evolution and its impact on the good financial and social management of any type of organization today is stated in the paper. This process is known as Corporate Social Responsibility (also Enterprise Social Responsibility) and it responds to the increasing demands of financial and non-financial information generated by the term that determines the emergence of Social Accounting (SA) and a system of indicators to assess if the institutions are operating socially responsible or not. This information is presented to the stakeholders (internal and external users) through the social balance. A descriptive study was carried out in the research, as the different components of the phenomenon object of study were analyzed, and recompilation of data was carried out through the instrument "analysis of content".

Palabras clave : Social balance; social accountability; Corporate Social Responsibility.

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