Propuesta de un modelo de responsabilidad social, basado en la Norma ISO 26000: 2010, y su proyección contable – financiera en la Empresa Textil “Andelas” Cía. Ltda., de la ciudad de Ambato, provincia de Tungurahua

Abstract

This is a proposal of a model of social responsibility based on ISO 26000:2010 and its Accounting – Financial projection in the Textile Company “ANDELAS” Cia. Ltda, in the city of Ambato, Tungurahua Province. It identifies several problems that are derived from the lack of awareness and lack of inclusion towards company social responsibility in its process of planning and administering its accounting process, as well as in its accounting plan in which it is not registered. There is also lack of commitment and people´s resistance to changes. This has produced dissatisfaction in internal customers that demand higher company responsibility in its productive process, and they demand adequate treatment to waste that is generated from different production areas. All this is derived from the lack of social responsibility. The study started by reviewing theoretical framework, and by clearly defining what company social responsibility according to what ISO 2600:2010 standard is, its benefits, advantages, principles, fundamental matters, intangible assets, and its respective amortization concerning accounting issues. Regarding methodology, it was descriptive and exploratory when obtaining and analyzing data coming from documents and data which is related to the company´s reality. All this data has been collected thanks to the cooperation of people from different company areas who have offered their working time to bring together data and to answer surveys showing directors and employees the meaning of Social, Economic, and Environmental Responsibility. Finally, this research work concluded by proposing a Model of Social Responsibility with its Accounting – Financial projection based on the ISO standard 26000:2010. A Social Responsibility Handbook was elaborated containing the following: model accounting entries, amortization, closing entries, general ledger, trial balance, financial statement, social balance and projection to the following three years. It is recommended to implement this model in order to improve internal management at “ANDELAS” Cia. Ltda. So that the problems described above are eliminated.