Social responsibility in the professions of the business area

Abstract

Today, continuous changes in the globalized world have demanded the development of flexible companies that generate fair jobs, coupled with economic, social and environmental benefits. Faced with these needs, it is necessary a change in business management and among the approaches that have taken force in this decade, is the Corporate Social Responsibility (CSR), which can be defined as a business vision that integrates respect for The people, the ethical values, the community and the environment with the same resources of the company (Monroy and Morales, 2017); For the proper implementation of this ethical principle, responsible leaders are required who are authentic people and believe in their vital purpose and values, through the qualities of analytical, emotional, spiritual and systemic intelligence; As well as generosity, service to others and integrity understood as moral courage (Giro, 2015). In Addition to the foregoing, it is necessary that the leaders in accordance with their respective professions, exercise, develop and implement specific activities to achieve CSR compliance; Such is the case of the public accountant, which can contribute through environmental costs, a tool that allows to generate financial statements on environmental information to external agents to the company, which serve as an indicator that accounts for the Efficiency with which she manages the environmental resources that she has (Zavala, 2016). Finally, it is concluded that among the main challenges of the organizations to implement CSR is the formation of their managers towards leaders responsible, because they require the construction of multidisciplinary teams where several people They can complement their leadership styles under the umbrella of the responsible leadership of the Organization (Reyes, 2018).