The purpose of this article is aimed at developing a model of social accounting as a management tool that contributes to the recognition, measurement and disclosure of socially responsible acts committed by organizations; to achieve this aim we started from a qualitative research, deductive method and hermeneutic tradition, using documentary analysis as a technique to examine the information. From this methodological approach, it was obtained as a result of an accounting based on the indicators of the Global Reporting Initiative model. Finally, we conclude that the model of social accounting would be the starting point for the optimization of the decision-making process regarding the social management of organizations.