There is a growing concern in the company with the social and natural environment and, thus, it increasingly incorporates social and environmental responsibility in its management, aiming at sustainability.
The entrepreneur needs to find application mechanisms aiming not only the economic aspect, but also the social and the environmental, as heritage prosperity must bring harmony between the social cell, the community and the environment Natural.
These advances in applications by the organization in social issues and in the ecological environment generate a challenge to the accounting class, that is, to incorporate this information into the traditional accounting system and find a transparent way to transmit it to the society. According to Prof. Kroetz 'there is the Social Balance and the sustainability report'. (See CRCRS News, pg. 11, Aug/2008). Also according to Prof. Kroetz ¨The social report must clearly demonstrate what policies are being used and what are their reflexes on equity, aiming to evidence their participation in the evolution process Social. (See Heritage: its social and environmental function of my authorship at www.conocimientosweb.net).
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Accounting, the science of the social cell's patrimony, demonstrates the company's equity evolution in its accounting statements. When there is prosperity of the heritage, that is, effective growth of aziendal wealth influences in a positive way the community where it is inserted. It seems to me that this matter opens the way for reflections on the relationship between heritage and social and environmental issues.
Accounting science evolves, and in its evolution it opens new paths for studies on applications, reflections and new challenges for the accounting class.
Per Werno Herckert
Accountant and columnist Brasil Escola
Brazil School - Economy and Finance
Would you like to reference this text in a school or academic work? Look:
RODRIGUES, Lana Julia. "Social and environmental applications"; Brazil School. Available in: https://brasilescola.uol.com.br/economia/aplicacoes-sociais-ambientais.htm. Accessed on June 27, 2021.
