scholarly journals Incorporating Sustainability Issues Into The Financial Accounting Curriculum

2016 ◽  
Vol 9 (2) ◽  
pp. 49-56
Author(s):  
Daniel L. Haskin ◽  
Megan M. Burke
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Accounting Standards ◽  
Sustainability Reporting ◽  
Capital Allocation ◽  
Financial Accounting ◽  
Accounting Curriculum ◽  
History Of ◽  
Sustainability Accounting ◽  
Corporate Social

Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presented.

scholarly journals ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN PERTANGGUNGJAWABAN SOSIAL PADA PT. ANGKASA PURA I (PERSERO) CABANG BANDAR UDARA INTERNASIONAL SAM RATULANGI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Tumilantouw Frety Emma Belda ◽  
Hendrik Manossoh ◽  
Sintje Rondonuwu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Development Program ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Analysis Method ◽  
Corporate Social ◽  
Document Review ◽  
A Company ◽  
Collection Methods

Companies need a response that positively by public because the comunnity constitutes one of the elements that can determine success business an entity. Accounting social responsibility is very powerful tool for the company in expressing social activities. The purpose of this study is to find out how accounting treatment and reporting corporate social responsibility in accordance with UU. No. 40 Tahun 2007, Peraturan Menteri BUMN No. 5/MBU/2007 and financial accounting standards. Data collection methods in this study are interviews and document review. Data analysis method of this research is Miles and Huberman, which compares the company’s procedures with existing theories. The result shows that the accounting treatment and reporting in PT. Angkasa Pura I (Persero) has basically been fitted with financial accounting standards, UU No. 40 Tahun 2007, and Peraturan Menteri BUMN No.5/MBU/2007, but a company should make separate reports about the realization of activities to ease evaluate program that will be implemented.Keywords: accounting treatment, corporate social responsibility, partnerships and community development program

scholarly journals THE APPROACHES OF THE ROMANIAN AUTHORS REGARDING THE CSR CONCEPT

2020 ◽  
Vol 5 (2) ◽  
pp. 63-71
Author(s):  
Nicoleta-Daniela Milu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Methodology ◽  
Business Environment ◽  
Significant Progress ◽  
Analysis And Synthesis ◽  
History Of ◽  
Corporate Social ◽  
Development Prospects ◽  
Great Development

In Romania, large companies, most of which are multinationals, have made significant progress in integrating the concept of corporate social responsibility (CSR) into their activity. The concept of CSR in small and medium-sized companies is still in the early stages of reporting, but with great development prospects. Romanian companies have gradually begun to develop their own culture in terms of social responsibility. The main objective of this article is to analyze how Romanian authors approach CSR theories in their research. The CSR action is seen by the authors as an interdependent relationship between corporations and society. Social requirements are generally considered to be a way in which society interacts with the business environment and gives it a certain legitimacy and prestige. Given that the history of the concept of CSR is long and diverse, I must emphasize that this article focuses on the publications of Romanian authors who based their work on a theory of CSR, providing an original perspective and understanding of the concept of CSR. The research methodology approached involves analysis and synthesis appeal. The study shows that integrative theories are the most common, based on the papers of Romanian authors regarding the concept of CSR. Most articles are based on the idea that the business depends on society to continue its activity and to develop, there is an interdependent relationship between the company and society.

scholarly journals Corporate Social Responsibility: Past, Present, And Success Strategy For The Future

2017 ◽  
Vol 10 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Ahmad Ahmadian ◽  
Shahrzad Khosrowpour
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Strategy ◽  
Corporate Citizenship ◽  
Social Responsiveness ◽  
Strategic Philanthropy ◽  
Corporate Social Responsiveness ◽  
History Of ◽  
Corporate Social ◽  
Specific Interests

Recently, scholars and managers have devoted greater attention to corporate social responsibility (CSR) and its strategic implications. With more awareness surrounding the topic it would be expected for there to be a consensus on a definition, but as of yet none has been reached. The lack of a universally accepted definition has led some to define it as a term, a concept, a process, a theory, while others simply call it an activity or set of activities (Hazlett & Murray, 2007). CSR has been also captioned under many names. Terms such as corporate citizenship, global citizenship, corporate social responsiveness, strategic philanthropy, and even spiritual capitalism are sometimes used interchangeably, depending on the organization to use it. Often, these numerous monikers and interpretations lead to confusion amongst those intending to study or implement the practice into their business strategy. This uncertainty on how CSR should be defined has led some academics and practitioners to believe that the concept is void of any definition. Contrary to this belief, others find that there is an overabundance of definitions; many of which are “often biased toward specific interests and thus prevent the development and implementation of the concept” (Dahlsrud, 2008). Our study focuses on the importance of CSR and why it’s becoming so prevalent in any organizations. By studying the history of CSR, its many definitions, as well as its implementation methods, we attempt to suggest strategic alternatives for an effective corporate social responsibility.  

scholarly journals Corporate Social Responsibility – vom Reputationsmanagement zum politischen Projekt

2011 ◽  
Vol 41 (164) ◽  
Author(s):  
Luise Görges ◽  
Ulf Kadritzke
Keyword(s):  
Corporate Social Responsibility ◽  
New Media ◽  
Social Responsibility ◽  
Social Consequences ◽  
Corporate Misconduct ◽  
Corporate Power ◽  
The Social ◽  
History Of ◽  
New Social Movement ◽  
Corporate Social

Luise Görges, Ulf Kadritzke: Corporate Social Responsibility – from Reputation Managementto the Strategic Advance of Corporate Power. This history of CSR exemplifies theadvancement of corporate power in the process of capitalist globalization. Initially started inresponse to reports on the violation of human rights, the transnational corporations (TNCs)managed to design the CSR concept as a voluntary and highly selective commitment to bridgethe gap between the rhetoric and the reality of corporate conduct. With the worldwide rise ofthe neoliberal paradigm in economic and social policy, these CSR-concepts were combinedinto a capital-dominated CSR-complex. The article tries to reconstruct the scientific, politicaland ideological roots of the concept and the steps transforming the corporate CSR-movementinto a successful ‘industry’. But the company-driven CSR is consistently confronted withactors and actions of a new social movement (including NGOs as well as unions). Theseorganizations of civil society steadily uncover the social consequences of corporate globalstrategies. The so far asymmetric balance of power may nevertheless give NGOs and theirallies– backed by the new media – a chance to lay open corporate misconduct and demonstratethe main ‘performance’ of global corporate power: the deepening of class polarization andecological instability.

scholarly journals Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives

Media Trend ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 47
Author(s):  
Martin Gunawan
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Institutional Ownership ◽  
Equation Model ◽  
Current Ratio ◽  
Qualitative And Quantitative ◽  
Corporate Social ◽  
Research Show

<p class="Body">Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group.  </p>

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

Corporate Sustainability

2016 ◽  
pp. 291-306
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

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