Abstract
The creation of a Social Scorecard makes possible to establish the strategy to know social acting within private businesses where the traditional Accounting practice basis is being modified in order to be focused through perspectives to the selection of the firm social variables by analyzing its role within the environment, reviewing the measures adopted as a solution to minimize or remove the negative impacts caused, and developing the appropriate indicators that value the business actions qualitatively and/or quantitatively of subjects such as environmental damage, labor conditions of the workers, gender discrimination, social action programs, and external affairs with clients, providers and competitors, society and trade unions which will allow proportionally the organization to demonstrate transparency and commitment