In the context of globalization, organizations have undergone a process of change as a consequence of the economic, social and political changes that have brought about changes in the relationship between citizens in particular and society in general.

    Organizations feel compelled to adopt new strategies and values ​​that lead to social responsibility and sustainable development, taking into account the objectives they intend to achieve, and their adaptation to existing conditions and resources and available skills.

    The achievement of sustainable development requires the integration of the principles of Corporate Social Responsibility (CSR) in the management of any type of organization, whether public or private, as well as in the relations with the agents with whom they interact. Given the challenges of sustainability and social responsibility for organizations, accounting can play an important role by providing information on a triple bottom line – economic, social and environmental – for both internal management and external agents.


    • Analyze the influence of Social Responsibility practices on the competitiveness of organizations from different sectors of the economy.

    • Analyze the bidirectional influence between the local public sector and the business sector regarding the degree of development of social responsibility practices, and analyze how this is reflected in the organization’s computer accounting system;

    • Valuation of Organizations through Social Responsibility Management Systems (SGRS);

    • Influence the policies of social responsibility and sustainable development in Portugal;

    • Influencing the educational process of social responsibility.