IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND ACCOUNTING PERFORMANCE ON SUSTAINABLE BUSINESS Rahmawati, Dileep Kumar, Salju
University Muhammadiyah of Palopo Africa Business School
Abstract
Abstract Purpose Corporate social responsibility disclosure is part of the service of accounting performance linked to social, economic, environmental dimensions of company program which can play a keen role in developing stakeholders (Society, government, stockholders) trust as well as image of the company. Nevertheless, such perspectives are debatable since there is less agreement on the very purpose ofcorporate social responsibility of companies. The purpose of this research is to examine relationship between corporate social responsibility disclosures to reduce the disparities in the company performance. Following a interpretive research philosophy the study used descriptive study designof qualitative research methodology. Design followed 10 years data from a mining company on corporate social responsibility disclosure and did the content analysis from secondary literature.The results of the qualitative study show that the accountability is closely knit with company responsibility which intern influence society, business image and economic development. Research extends practical, policy, theoretical implication of stakeholders and accountability of corporate social responsibility disclosure.
If your conference is listed in our system, please put our logo somewhere in your website.
Simply copy-paste the HTML code below to your website (ask your web admin):