Contabilidad: responsabilidad social - gestión humana

This paper gives some elements of analysis on the way that companies take charge of social responsibility. On the way social responsibility is taken charge of, depends, in good deal, human resources. Likewise, some of the models that have appeared in the literature on the “measurement” of human talent are explained, and I also state some reflections on the research about the relationship between accounting and human management in the internal perspective of social responsibility.