نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Today, corruption is considered as one of the greatest global challenges due to harmful consequences including raising transactions cost, uncertainty and preventing investments. Many companies in order to maintain their interest in competitive markets, deviating from legal requirements and standards governing themselves, Also in violation of existing laws cause irreparable damage and high social and economic costs imposed on countries. The role of GIO as responsible for super vising executive bodies in the detection, prevention, correction and cope with these crimes is very bold. This article aims a detailed review of concepts and examples of crimes and also using the international standard ISO 26000 and the Social Accounting as a solution to deal with this phenomenon by the GIO. In order to achieve the purpose of the article and explores the origins of the emergence of corporate crime, also described the concept of corporate social responsibility. The results states that any standard or convention noticing corporate social responsibility at anyway must be boosted as a main factor of sustainable development and a way of coping with corporate crimes best exemplified by standard ISO 26000. On the other hand, Social Accounting Was introduced as a solution to crime prevention. The study recommends GIO to deal with the phenomenon of corporate crime, using of these potential and tools.
کلیدواژهها English
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