El Balance Social reflejo de la Responsabilidad Organizacional.

• DOI: https://doi.org/10.22533/at.ed.99124190710

• Palavras-chave: Balance social, Responsabilidad Social, Ecología, Modelos de BS

• Keywords: sustainability, Social responsibility, ecology, models of BS

• Abstract: This document is part of a doctoral research, whose final objective is to propose a new paradigm of Social balance sheet (BS) for the enterprises. It is an introductory overview for the overall understanding of what are the Social balance sheet (BS) and the Social responsibility (RS) as a frame of reference. It starts with an introduction describing international agreements that frame the RS; It continues with a review that expresses the historical importance of social responsibilities; then presents the constraints that have hindered the widespread effect of the social balance in nearly all areas; and it ends with an exposition of current models and the conceptual basis for the proposal of a new paradigm of an Ecological Balance (EB) that exceeds the scope and commitments of a BS.