Enterprises are expected to hold corporate social responsibility for the parties beyond the management and capital owners. However, enterprises sometimes ignore this responsibility on reason that such responsibility does not contribute anything to the company. This is particularly true because the relationship between the enterprises and environments is non reciprocal , meaning that the transaction between the two does not result in mutual contribution.

How to design Accounting Information System for CSR disclosure and activities?. Available from: https://www.researchgate.net/post/How_to_design_Accounting_Information_System_for_CSR_disclosure_and_activities [accessed May 13, 2017].