If in today's world, in business units, the focus is only on increasing the interests of capital providers and shareholders and profitability is the criterion of the success of the business units without considering the social and environmental effects, this view is a wrong interpretation of success, so business units have responsibilities beyond their traditional role (profitability) and must be accountable for the impact they have on their environment and society. The purpose of this study is to investigate how social responsibility is expanded, to pay more attention to sustainability reporting and research in this field and to encourage researchers to move towards exciting and challenging social and environmental accounting and auditing research. Therefore, the research method used in this research is to review the research literature with the aim of identifying barriers to sustainable development goals and providing guidelines for researchers interested in research in this field. Methods used to gather information include searching for books, documents, websites, and publications. This study reveals the importance of corporate social responsibility, environmental accounting and auditing and sustainability and research in this field, and therefore it is important that standard setters in the accounting profession set standards on social issues and sustainability.
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Khodamipour, A., & Jafari, M. (2023). Expanding Social and Environmental Responsibility of The Company. Green Development Management Studies, 2(1), 101-111. doi: 10.22077/jgmd.2023.6444.1032
MLA
Ahmad Khodamipour; Mahboobe Jafari. "Expanding Social and Environmental Responsibility of The Company". Green Development Management Studies, 2, 1, 2023, 101-111. doi: 10.22077/jgmd.2023.6444.1032
HARVARD
Khodamipour, A., Jafari, M. (2023). 'Expanding Social and Environmental Responsibility of The Company', Green Development Management Studies, 2(1), pp. 101-111. doi: 10.22077/jgmd.2023.6444.1032
VANCOUVER
Khodamipour, A., Jafari, M. Expanding Social and Environmental Responsibility of The Company. Green Development Management Studies, 2023; 2(1): 101-111. doi: 10.22077/jgmd.2023.6444.1032
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