Integrating corporate social responsibility into internal decision-making in leading retail chains in Lithuania: A responsibility accounting perspective

Purpose: To reduce the informational noise caused by excessive corporate social responsibility (CSR) disclosures and to enhance the transparency of CSR integration into business processes, this paper proposes a framework for integrating CSR into the responsibility accounting and reporting (RAR) proc...

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Autori principali:	Gintarė Špogienė, Daiva Tamulevičienė, Kristina Rudžionienė
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Rada Naukowa SKwP 2025-12-01
Serie:	Zeszyty Teoretyczne Rachunkowości
Soggetti:	CSR sustainability reporting responsibility accounting management accounting stakeholders
Accesso online:	http://ztr.skwp.pl/gicid/01.3001.0055.4531
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