Gender Auditing and its Relation to Social Accounting

Abstract

The purpose of this article is to establish the relationship between gender auditing and social accounting through a bibliographic analysis of the emergence and evolution of these disciplines up to the point of convergence. It details the treatment of the gender variable in the environment of corporate social responsibility, the non-financial information derived from it to meet the requirements of social accounting, as well as the role and the need for gender auditing in the verification of the elements linked to this variable, in a global way and not only in a sense of numerical parity.