If You mean how to adapt an accounting system to the need of CSR reporting, I can say that there is little literature about that problem.
Below some literature about the topic:
Accounting for Sustainability. From Sustainability to Business Resilience. International Federation of Accountants, 2015.
Tschopp D., Huefner R.J. (2015), Comparing the Evolution of CSR Reporting to that of Financial Reporting, „Journal of Business Ethics”, nr 127.
The next two articles are unfortunately in polish, but there is also an abstract in english. :
Szewieczek A., Maruszewska E.w., SUSTAINABILITY REPORTING
– THE CHALLENGE FOR HEALTH SECTOR ACCOUNTANTS Szewieczek A., Maruszewska E. http://www.ue.katowice.pl/fileadmin/user_upload/wydawnictwo/SE_Artykuły_271_290/SE_284/14.pdf
Maruszewska E.W, Szewieczek A. ANALYSIS OF ECONOMIC GRI STANDARD DISCLOSURES IN THE CONTEXT OF MANAGEMENT OF HEALTHCARE ENTITIES http://www.ue.katowice.pl/fileadmin/user_upload/wydawnictwo/SE_Artykuły_291_320/SE_300/11.pdf
Thanks for both of you. Its very interesting topics cause CSR isn't tax benefits so because of this fpr CSR cost gor charity comdev grants its better if company not record as expense to reduce companies income and cut the taxs. However if CSR activities related to companies for example to Labor its ok for both of you suggest above. Thanks and keep in touch Edwin