Recently, with ethical problems on board of directors with business transparency and a back-scratching alliance of governance and businesses and corporate's misuse of capital, society's attention towards Corporate Social Responsibility : CSR has greatly arisen. Since long time ago, the "Social Respo...
Recently, with ethical problems on board of directors with business transparency and a back-scratching alliance of governance and businesses and corporate's misuse of capital, society's attention towards Corporate Social Responsibility : CSR has greatly arisen. Since long time ago, the "Social Responsibility Account : SRA in the accountant academy was subdivided into technical range and categories. In order to supplement such categorized system to a more generalized system, several experiments from both academic fields and ISO have run to eventually bring good result in December 2010. This research therefore attempts to analyze several points. Firstly, it will study about clear understanding of corporate social responsibility and contemplation about social fields. Secondly, it will analyze and upgrade the system with organizing analysis of previous experiments on corporate social responsibility. Thirdly, it suggests several ways about the relationship between CSR and finance result and the interested parties. It organizes the background information about ISO(26000), which is the global standard of corporate social responsibility and summarizes various professors' studies on corporate social responsibilities from different aspects. Moreover, it attempts to clearly categorize cases that are confused with Social Contribute : SC. Through the previous experiments on the relationship of finance result, it attempts to study about the dormant relationship of CSR from two contrasting point of views and tried to approach the relationship of the interested people, environment and corporate governance from an integrative point of view. Therefore, this research fully considers and studies about such great importance of social responsibility, which even has been enacted as the global standard. Moreover, through a quick introduction of such system, it will support the possibilities of corporate comparisons in international society to extend the corporate value and social influence and earn corporate justification with quick adaptation towards changes in corporate environment without any trade barrier or friction. As ISO(26000) about Corporate Social Responsibility was established in December 2010, the rapid changes in business management are expected. Thus, Korea's government has come to announce about tax cuts on social corporations, the exemption of income tax and corporate tax on social corporations, sunset extension, the extension on the limit of donation towards social corporations and the re-organization of tax system for encouraging corporation's introductions of social reasonabilities. The CSR, focused on ethical business, social contribution and environment business, attempts to quickly adapt to several rules and global trends. Moreover, with regional society's contribution for public and society, the improvement of corporate brands with the extension of quality competitiveness and transparent information, is greatly expected. Furthermore, with proliferation of cognizance following the global trend, the government attempts to announce the technological standard to ISO and extend the basic education about CSR. With the current situation when is the time with the growing number of national corporations choosing guidelines of corporate social responsibilities and environment, this research paper hopes to contribute to a further experiment as one of the most crucial research.
Recently, with ethical problems on board of directors with business transparency and a back-scratching alliance of governance and businesses and corporate's misuse of capital, society's attention towards Corporate Social Responsibility : CSR has greatly arisen. Since long time ago, the "Social Responsibility Account : SRA in the accountant academy was subdivided into technical range and categories. In order to supplement such categorized system to a more generalized system, several experiments from both academic fields and ISO have run to eventually bring good result in December 2010. This research therefore attempts to analyze several points. Firstly, it will study about clear understanding of corporate social responsibility and contemplation about social fields. Secondly, it will analyze and upgrade the system with organizing analysis of previous experiments on corporate social responsibility. Thirdly, it suggests several ways about the relationship between CSR and finance result and the interested parties. It organizes the background information about ISO(26000), which is the global standard of corporate social responsibility and summarizes various professors' studies on corporate social responsibilities from different aspects. Moreover, it attempts to clearly categorize cases that are confused with Social Contribute : SC. Through the previous experiments on the relationship of finance result, it attempts to study about the dormant relationship of CSR from two contrasting point of views and tried to approach the relationship of the interested people, environment and corporate governance from an integrative point of view. Therefore, this research fully considers and studies about such great importance of social responsibility, which even has been enacted as the global standard. Moreover, through a quick introduction of such system, it will support the possibilities of corporate comparisons in international society to extend the corporate value and social influence and earn corporate justification with quick adaptation towards changes in corporate environment without any trade barrier or friction. As ISO(26000) about Corporate Social Responsibility was established in December 2010, the rapid changes in business management are expected. Thus, Korea's government has come to announce about tax cuts on social corporations, the exemption of income tax and corporate tax on social corporations, sunset extension, the extension on the limit of donation towards social corporations and the re-organization of tax system for encouraging corporation's introductions of social reasonabilities. The CSR, focused on ethical business, social contribution and environment business, attempts to quickly adapt to several rules and global trends. Moreover, with regional society's contribution for public and society, the improvement of corporate brands with the extension of quality competitiveness and transparent information, is greatly expected. Furthermore, with proliferation of cognizance following the global trend, the government attempts to announce the technological standard to ISO and extend the basic education about CSR. With the current situation when is the time with the growing number of national corporations choosing guidelines of corporate social responsibilities and environment, this research paper hopes to contribute to a further experiment as one of the most crucial research.
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#사회책임회계 기업의 사회적책임 CSR
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