Modelo de responsabilidad social basado en la normativa Iso 26000 y su proyección contable financiera en la empresa hutoda en la ciudad de Portoviejo

Abstract

The company HUTODA has a high recognition in the environment in the security sector, and its own nature speaks clearly of the existence of a high content of corporate social responsibility. The corporate social responsibility normally in companies of different nature is only focused on those of great magnitude, and under situations of donations and philanthropy, but not as strategies within the realization of an institutional management policy. In many occasions certain internal activities, such as job security, improvement of the work environment, training of human talent, among others, represent in themselves only activities focused on corporate social responsibility; However, the situation should not remain in this but in expanding them, and most of all, recording them, analyzing them in order to make decisions that can establish a greater deepening of social responsibility, and that bring with it adequate standards of productivity and competitiveness. The ISO 26000 standard represents a model that can be executable for any organization that wishes to establish corporate social responsibility within its management, counting on principles and guidelines that can guide this fact, including what accounting itself represents and control of these situations . For the time being, this research develops general parameters for the recording of activities that have led to monetary quantification, however methods already exist that may include intangibles; these last ones that could be quantified and therefore included accounting