• ATHULYA S PATRIC

Environmental pollution has reached an alarming level. Responsibility towards environment has become one of the most crucial areas of corporate social responsibility. Financial reporting is acknowledged to be central to the corporate function. Corporate social reporting relates to the disclosures companies make with regard to their non-financial activities. In order to sustain in competitive world, most of the industrial and corporate houses globally are incorporating the concept of environmental elements in their business operations. Corporate social responsibility is a concept whereby companies integrate social and environmental concerns in their business operations. In the early years of social reporting, environmental, community, product and employee issues, the traditional non-financial matters upon which certain companies reported, were normally included as a section in the annual report. The aim of this paper is to examine the concept of social accounting, its emergence, link between social reporting and sustainable development and also the role of accounting in understanding corporate responsibility.

Corporate social responsibility, corporate social reporting, financial accounting, ecopreneurship, etc.

"UNDERSTANDING CORPORATE SOCIAL RESPONSIBILITY BY EXAMINING CORPORATE SOCIAL REPORTS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.9-12, May-2019, Available :http://www.jetir.org/papers/JETIRBP06002.pdf

"UNDERSTANDING CORPORATE SOCIAL RESPONSIBILITY BY EXAMINING CORPORATE SOCIAL REPORTS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp9-12, May-2019, Available at : http://www.jetir.org/papers/JETIRBP06002.pdf