Corporate social responsibility and accountability: some glosses.

The paper analyze the concept of social responsibility and its application to non profit organisations, regarding the historical evolution of the concept and the evolution of the main subject involved in the process (State and for profit big companies). The social environmental accounting is now forced between the weakness of the State which is in strong financial crisis and the emerging role of a new market actor, the “non responsible” firm; these are obsessed by the profit reaching goal and a short term vision which make them develop wrong strategies.