Model for the Evaluation and Accounting Record of the Intangible Value of Corporate Social Responsibility with an Environmental Focus for Msmes
VOLUME 23, 2026
The Role of Targeted Infra-popliteal Endovascular Angioplasty to Treat Diabetic Foot Ulcers Using the Angiosome Model: A Systematic Review
VOLUME 6, 2023
Jaime Rafael Castro Hurtado
Roberto Antonio Gómez Zambrano
Luis Alberto Rojas Gaitan
Abstract
This study presents an original accounting model that evaluates and records the intangible value created by corporate social responsibility (CSR) from an ecological perspective in micro-, small- and medium-sized enterprises (MSMEs). The study is based on the observation that conventional accounting systems inadequately reflect the value of sustainable practices. Using a qualitative, interpretive approach, the researchers employed an analytical diary and a Triple Entry Table (TET) to integrate the environmental dimension into the accounting evaluation process. The findings demonstrate that incorporating CSR as an intangible asset enhances the transparency, sustainability, and credibility of companies, enabling MSMEs to formally acknowledge the value they generate through their social and environmental initiatives. The proposed model offers a flexible and verifiable procedure compatible with International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), enhancing the usefulness of the accounting system and supporting sustainable strategic decision-making.
Keywords :
MSMEs, Corporate Social Responsibility – CSR, International Accounting Standards – IAS, International Financial Reporting Standards – IFRS..
Erin Saricilar
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Lecture in accounting. University of Basrah, College of Administration and Economics, Department of Accounting.
Abstract
Atherosclerotic disease significantly impacts patients with type 2 diabetes, who often present with recalcitrant peripheral ulcers. The angiosome model of the foot presents an opportunity to perform direct angiosome-targeted endovascular interventions to maximise both wound healing and limb salvage. A systematic review was performed, with 17 studies included in the final review. Below-the-knee endovascular interventions present significant technical challenges, with technical success depending on the length of lesion being treated and the number of angiosomes that require treatment. Wound healing was significantly improved with direct angiosome-targeted angioplasty, as was limb salvage, with a significant increase in survival without major amputation. Indirect angioplasty, where the intervention is applied to collateral vessels to the angiosomes, yielded similar results to direct angiosome-targeted angioplasty. Applying the angiosome model of the foot in direct angiosome-targeted angioplasty improves outcomes for patients with recalcitrant diabetic foot ulcers in terms of primary wound healing, mean time for complete wound healing and major amputation-free survival.
Keywords :
Diabetic foot ulcer, angiosome, angioplasty