TFL Vsebine / Revija Poslovodno računovodstvo

Avtorja izhajata iz opredelitve družbene odgovornosti, katere temeljni nosilec je posameznik. Pri tem ugotavljata, da lahko vsak človek prispeva k družbeni blaginji na treh področjih: v organizaciji, v odnosu do družbe in v odnosu do samega sebe. V povezavi s številnimi lastnostmi človeka članek obravnava različne oblike operacionalizacije njegove družbene odgovornosti. Prikazana je tudi vloga in mesto posameznika v omrežju družbene strukture z vidika družbene odgovornosti. To kaže na globoko prepletenost človekovega delovanja v družbeni strukturi, s tem pa tudi na medsebojno povezanost in soodvisnost vseh ljudi.

The authors proceed from the definition of social responsibility, the basic bearer of which is the individual. In doing so, they establish that every person can contribute to social welfare in three areas: in organizations, in relation to society and in relation to themselves. In relation to the numerous characteristics of persons, the paper discusses various forms of operationalization of their social responsibility. The role and place of the individual in the network of the social structure from the perspective of social responsibility is also shown. This indicates the deep intertwining of human action in the social structure, and thus also the interconnectedness and interdependence of all people.