Sustainability as an object of corporate social responsibility
We can observe that in the last few years companies and organizations of any nature have begun to show an increasing interest in establishing sustainable relationships with the environment by bridging those groups that are impacted or that impact on their activities, . In this context, the social responsibility report emerges as a management tool that allows companies to be accountable to society and its groups and measure, their environmental, financial and social actions.
The Triple Bottom Line, triple accountability or triple counting of results, should be understood as the methodology to measure and report the performance of organizations contrasted with environmental, economic and social parameters. In addition, it allows companies to surpass accountability solely for their economic value as it used to be in the past, and also to consider the social and environmental value they add or destroy.
Concern about these social and environmental issues generates a demand for information, which, in turn, leads to the need to have a document that collects the information demanded by society and that should be offered by the Companies, what is known as Social Responsibility.
It is the American companies that originally, already in the late sixties and early seventies, found themselves in need of having to offer information regarding their social responsibility. This information was collected in what, we might conclude, is the first social balances, which were addressed mainly to groups outside the company itself, especially to consumers, since in the United States it was this collective that showed a greater concern about the issue.
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Universitat Politècnica de València
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