Abstract

RUBIO-RODRIGUEZ, Gustavo Adolfo; HERNANDEZ AROS, Ludivia; BERMEO PAZMINO, Katina Vanessa  and  MENESES VARON, Nayive Tatiana. ANALYSIS OF INTERNATIONAL FINANCIAL INFORMATION RULES AND THEIR RELATIONSHIP WITH CORPORATE SOCIAL RESPONSIBILITY. Revista Economía y Política [online]. 2020, n.31, pp.157-176.  Epub Jan 31, 2020. ISSN 2477-9075.  https://doi.org/10.25097/rep.n31.2020.08.

The purpose of this manuscript is to analyze the relationship presented by the International Financial Reporting Standards (IFRS) in relation to the Corporate Social Responsibility (CSR) practices used in the business sector. This article went to the documentary or content analysis, where the background and certain characteristics of corporate social responsibility were reviewed, and the correspondence between international financial reporting standards and sustainability reports. Among the most significant findings, it was possible to show that companies present accounting and financial information under IFRS, in which they discriminate the treatment for each one of the economic events of the entity, but they do not detail SR policies, nor how much cost they incur. develop their activities in the field of RS.

Keywords : NIIF; accounting policies; corporate social responsibility.

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