The Evolution of Corparate Social Responsibility Within the Business Environment and the Role of the European Union Accounting Directive

The book was separated into several sections. Under the first chapter I analyzed the topic of Corporate Social Responsibility in detail. I first break down the development of the concept. Throughout the first section, I trace the theoretical roots and foundations of the concept as far back to the 1930s and highligt themovements success in facilitating CSR development under modern literatüre. I next analyzed the involvement of the European Union/European Unions organizations and their view on a new unified definition for CSR. Finally, I move on to analyzing the European Accounting Directive and its amendment [Directive (2013/34European Union and (2014/95 European Union), which can be coined as the culmination of the European Union cooperation efforts surrounding the debate of CSR.

	Developmental Milestones For CSR: 1930s– 1970s
	Second Wave: CSR Between The 1970s – 1990s
	Third Wave: CSR Between The 1990s – 2000s
	Fourth Wave: CSR Today
	Corporate Social Responsibilityunder European Union Regulation
	The Corporate Social Responsibility Resolutions of The European Union
	The Accounting Directive
	CSR and The European Accounting Directive
	Conclusion