Introduction...............................................................................................................................2
Social accounting as a concept.................................................................................................2
`Social accounting` definition
The development of the concept
The reasons of producing such reports nowadays
Principles of good social accounts
Global standards for social and environmental reports
Critical evaluation of The Goodyear Tire & Rubber Company and The Yokohama Rubber Company on `Social accounting`...............................................................................5
Companies overview
Accordance to the generally agreed principles of social accounting
Accordance to global standards
Conclusion................................................................................................................................14
Reference list...........................................................................................................................15
Introduction
One of the most effective methods of regulating social and labour relations is a social accounting.
The purpose of this paper is to define the meaning of `social accounting`, its value on the example of two world companies, review the effectiveness of its use, carry out their comparison and to find out if they fit generally accepted standards of `good` social accounting.
Social accounting as a concept
Economic growth - a necessary condition for successful and sustainable development of the country, region, industry, enterprise. But by itself it does not guarantee social progress. To achieve the latter economic growth should be complemented by measures of a social nature, which include respect for social rights of workers, creating the conditions for the healthy psychological atmosphere, creative attitude to work, promotion of professional and cultural growth of staff,