About the product
There has been growing concern in recent years about the impact that enterprises have on society. Numerous initiatives have been taken by various stakeholders to assess corporations’ social impact and to devise ways for enterprises to report on it. The International Working Group of Experts on International Standards (ISAR) identified corporate social responsibility as one of the emerging issues in the area of corporate transparency that could be discussed at future sessions. This paper has been prepared in order to facilitate future consideration by ISAR of the re-emerging issue of corporate social responsibility and its implications for accounting and reporting.
