Corporate Social Responsibility and its application from the perspective of the Public Accountant

  • Laura Alexandra Cantor Torres Universidad Piloto de Colombia
  • Diego Alejandro Mejía Pataquiva Universidad Piloto de Colombia
  • María Fernanda Merizalde Bohórquez Universidad Piloto de Colombia
  • Joaquín Osvaldo Acosta Mora Universidad Piloto de Colombia https://orcid.org/0009-0002-1447-1770
Keywords: CSR framework, professional ethics, accounting and administrative policies, public trust.

Abstract

Corporate Social Responsibility (CSR) in Colombia refers to the business practice of considering and assuming a commitment to society and the environment in which companies operate, this implies that organizations not only seek to maximize their economic benefits, but are also concerned about the social and environmental impact of their operations. Regulatory compliance is a fundamental aspect in the business environment, as it ensures that organizations operate in accordance with the laws and regulations in force, in Colombia this has become even more relevant in the context of (CSR), as companies are being increasingly pressured to demonstrate their commitment to society and the environment. But what is the impact of the professional work of the public accountant on CSR?
We will provide a documentary review and analyze the effects of the development of the professional accounting practice within the organization and its impact on the different areas of the organization.

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References

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Published
2023-07-01
How to Cite
Cantor Torres, L. A., Mejía Pataquiva, D. A., Merizalde Bohórquez, M. F., & Acosta Mora, J. O. (2023). Corporate Social Responsibility and its application from the perspective of the Public Accountant. Colombian Journal of Accounting - ASFACOP, 11(22). https://doi.org/10.56241/asf.v11n22.292
Section
Accountability and public social management