A NEW GENERAL ACCOUNTING PLAN BEYOND CSR

Nowadays we are immersed in a process of international accounting normalization trying to establish a global accounting criteria that govern the new global markets.

The accounting reform developed in Spain for the implementation of this normative was opening the possibility to incorporate information of social content, and therefore to give entry to the CSR.

This article raises to us the potential that offers the accounting discipline helping to spread the CSR of the companies, and analyzes the adopted option by the legislator in the current general accounting plan.