Abstract:

         The approach of issues related to the social balance is an ample phenomenon manifested especially in countries with developed economy. The social balance is a document by which an organization, enterprise or public entity, communicates periodically - on a voluntary basis - the results of its work, not limited only to financial and accounting aspects. In essence, in this reporting, the same importance is accorded to social and environmental aspects. In this paper we propose to highlight the usefulness of the instrument named social balance that is oriented to improve the credibility for all partners from the market and, consequently, in order to increase the economic, financial and social performances.