Return to results
Journal articles (2009), Harvard Business Review (America Latina), 87 (11), pp. 35-41

El Cuarto Estado Contable


A new tool for measurement of Corporate Social Responsibility is presented. This tool, that has been successfully introduced in many large Latin American companies, draws on the information that is already included in financial statements. Thus, this report methodology is easy to use, convenient for readers and readily accepted by accounting professionals and financial analysts. The article presents a brief explanation on how to draw this report and a comparative example on two different business situations.

PERERA, L. and ZICARI, A. (2009). El Cuarto Estado Contable. Harvard Business Review (America Latina), 87(11), pp. 35-41.

Keywords : #Amérique-Latine, #Rapports, #Responsabilité-sociale-des-entreprises