scholarly journals Social Compliance Accounting A Book Review

2016 ◽  
Vol 10 (1) ◽  
pp. 18
Author(s):  
Dewi Fitriasari

The book is an 11 chapter research based book. It starts with the outset of social accounting. A comparison on the understanding of social accounting shows that the scope of social accounting is the society and/or environment. A short discussion about social accounts and social accounting are presented after the definitions of social accounting. Social reporting is presented as the parts of social accounting. A social report can involve the disclosure of products, consumer interests, employee interest, environment and community development. Interactions with community for social reporting are part social reporting. The interactions can be in detailed manner as in Deegan (2007). Following the introduction to social reporting is the overview of prior social accounting research. These discussions constitute Chapter 2. Chapter one is about an overview of the gap that the book tries to fill, i.e. social compliance evaluation with MNCs as the research cases.

2019 ◽  
Vol 91 ◽  
pp. 06004 ◽  
Author(s):  
Dzhaudat Faizrakhmanov ◽  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Alfiya Yusupova ◽  
Aigul Klychova

The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the formation and disclosure of information on social responsibility of enterprises in the agrarian sphere of economy. The research objectives are as follows: to study and specify the economic essence of the notion of “corporate social responsibility”, to substantiate theoretical foundations and propose new methodological approaches of corporate social responsibility assessment and the formation of social reporting. The essence and content of corporate social responsibility, principles of formation and structure of the social report are studied with the help of such general scientific methods as systematic approach, comparison, economic-statistical method and data systematization and generalization method. The paper presents the main sections subject to including in the social report and suggests forms of social reporting, which include key performance indicators which help to assess the socio-economic performance of organizations in the agrarian sector of economy.


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