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For a long time these professional bodies and government have been criticized eventually they have established specific criteria to deal with these types of issues. The professional accountants should consider these new issues while preparing the reports on monetary performance, despite of truth that there are some provisions in the standards of accounting and some limitations imposed by the government. These standards of accounting are the principles that guide the system to work accordingly worldwide and to make this world a better place there should be a balance between theoretical standards and their better practice. Also the professional accountants should use the ethical standards before unfolding their reports.

政府的角色——The role of the government

The government can play a massive role to persuade the businesses to increase their contribution towards the development of the community and society. Many scholars are on the believe that the organizations get forced to take responsible steps towards the social issues if there is a specific law related to that particular area. The laws are available related to health and safety, wage rate and unfolding to shareholders but the laws related to social and environmental issues need some amendments by the government. While the opinion of another class of people is that the legislation related to CSR will persuade the businesses to do only that much work in respect of CSR what is required by the law but no more than that. Recently companies have been doing whatever they can voluntarily but there is a possibility that legislation may create a negative impact on their motivation to do more and it can result opposite.

There are two challenges in front of the government. One is to find the ways get the businesses to involve in CSR and the other one is to persuade the organizations to contribute more towards CSR. The government has dealt with the first challenge by setting a criteria for the organizations to work accordingly and reconsider their role in respect of CSR and that CSR related issues should be in their priorities. On the other hand the organizations that have already been playing their part in CSR related concerns have been appreciated and encouraged by the government.

The guidance policies, necessary regulations and encouragement and motivating the companies through incentives and rewards where needed all these activities and steps by the government in respect of CSR can make it better and more effective. Some critics have also suggested that there should be a separate department in every organization for CSR. The reason for this kind of opinions is that in their view the accountants should not be dealing with CSR specifically issues related to environment and society.

英国政府——British Government

The corporate world of United Kingdom is doing pretty much in respect of CSR as the global reports 2006 survey shows that 'U.K companies were rated the top three reporters

'since I became minister for CSR in may 2002 we have seem=n rapid growth in interest in the application and implications of CSR. What has impressed me most has been the level of creativity and enthusiasm brought to the subject from all quarters. We have seen encouraging progr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。