Theoretical issues and practical implications of corporate social accounting and reporting in Lithuania
LTReikšminiai žodžiai: Socialinė atsakomybė; Socialinė atskaitomybė; Socialinė atskaitomybė, įmonių socialinė atskaitomybė; Įmonių socialinė atskaitomybė; Corporate social reporting; Lithuania; Social corporate responsibility; Social reporting; Social reporting, corporate social reporting.
ENThe paper analyzes theoretical issues and practical implications of corporate social accounting and reporting in Lithuania. European countries, including Lithuania, are not formed a single system of corporate social reporting. Thus, not only a relatively small number of companies make these statements, but at the same time they are different in content and structure, and therefore not always comparable. The problem is that stakeholder groups, assessing companies in the context of social responsibility and making socio-economic decisions, have not an opportunity to use understandable and comparable information on human resources, products, environment control and public services. The objective of this paper is to investigate theoretical issues of corporate social accounting and current situation of social reporting in Lithuania. The research methods applied in this article are the analysis of legal acts, logical and comparative analysis of scientific literature, questionnaire, and content analysis of social reports. [From the publication]
