TFL Vsebine / Revija Poslovodno računovodstvo

Any thinking about preserving the environment is a typical topic of socially responsible action. Still today, the notion of social responsibility is abused for various political and business purposes and left only to various civil initiatives. It remains at the level of declarations, voluntary thinking, and philanthropy, albeit it has some impact on corporate practice. The chapter explains that the concept of social responsibility is not something new, as it has accompanied humanity since its inception. Adherence to the principles of social responsibility is a precondition for further successful development, not only of individual companies or countries, but also of human society in general. It is useful to reflect on the past development regarding the awareness of social responsibility and the need for future consistent implementation of its principles, especially from the perspective of a sustainable environment. An important direction is to treat the Earth as a stakeholder to which companies and individuals are indebted.