Publicación: Análisis de las normas internacionales de información financiera y su relación con la responsabilidad social empresarial
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Nicola Pontarollo, Ph.D., European Commission, Italy.
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The purpose of this manuscript is to analyze the relationship presented by the International Financial Reporting Standards(IFRS) in relation to the Corporate Social Responsibility (CSR) practices used in the business sector. is article went tothe documentary or content analysis, where the background and certain characteristics of corporate social responsibility werereviewed, and the correspondence between international financial reporting standards and sustainability reports. Among the mostsignificant findings, it was possible to show that companies present accounting and financial information under IFRS, in whichthey discriminate the treatment for each one of the economic events of the entity, but they do not detail SR policies, nor howmuch cost they incur. develop their activities in the field of RS.