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Some are with the viewpoint that CSR is not about giving charity only but it is more than that. It is about helping the community, taking steps to save environment, taking care of the rights of employees, improving relationship with customers and about contributing towards other social issues.

One thing is quite sure from the previous experiences that companies cannot maintain business success and shareholders' value by maximizing short-term profits and the importance of the CSR cannot be ignored in the recent time. (Oketch, M. 2004). Therefore it is interest of the companies to participate in the activities where they have a chance to get a long term advantage and that they should contribute towards the society as much as they can. With this they can be win-win state.

减贫和企业社会责任——Poverty reduction and CSR

In some countries of the world people are desperate for food and water they do not have basic necessities of life while there are some other countries where people have spare as compare to their needs. The CSR does not seem to be directly associated with reduction of the poverty but still a business that is socially responsible can play a part in reducing the poverty to some extent more importantly in developing economies. Creating jobs for the poor people, providing training, raising the concerns related to child labour, equality of gender, social development, increasing the minimum wage rate and other related steps that come under the umbrella of CSR can drop the graph of the poverty to a definite point.

会计师的角色——Role of Accountants

The role of the professional accountants has been very important in the recent times related to the adoption of CSR principles and their interest to contribute towards the issues currently related environment. But whatever they have been doing related to the information sharing has not been appreciated. The information they have been sharing with stakeholders is not what stakeholders required and for that reason these accountants have been criticized. The report on the CSR is proven to be illogical which does not generate the comparative facts and figures related to environmental issues, uncertainties and risks etc. that is very important for the comparison of past and present performance of the business and helps to set future expectations.

'The main objective of corporate reporting is to communicate economic measurement of the information about resources and performance that would be useful to users who have a right to this information. To fulfill this objective, corporate reports have to posses the following qualitative characteristics: relevance, reliability, comparability, objectivity and timeless' (Barry Elliot and Jamie Elliot, 2004).

The base for all these financial reporting what these accountants are responsible for, is the set of principles laid by professionals and related bodies. The rules and principles set by these authorities do not provide the appropriate direction towards the environmental and social concerns. One aspect of their reporting is that they have been paying attention to the past and forgetting the current and future trends. For example their primary areas of interests have been the past costs, discrete data, representational fa本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。