Resumen

ORTIZ, Raúl Fernando. Balance Social: Comparación de Modelos. Escr. contab. adm. [online]. 2010, vol.1, n.1, pp. 3-19. ISSN 1853-2055.

In the last decades of the twentieth century there have been significant transformations, especially in the technology field, which had an impact on the business world. This new scenery led to the resurgence of the corporate social responsibility concept, its study and diffusion. There has also been a re-emergence of the social balance as an instrument used to communicate the commitment taken on by the companies to society and environmental care. Among the different models that the doctrine provides, we have selected two in order to make a comparative study. The purpose is to analyse whether they can be supplemented to extend their utility, considering not only target public but also the conclusions that these models allow to draw.

Palabras llave : Corporate social Responsibility; Social balance models; Comparative study.