Konsep Akuntansi Corporate Social Responsibilty

Abstract

This study aims to design an accounting framework that accommodates accounting disclosure related to Corporate Social Responsibility (CSR) activities, so that quantitatively can be presented information related to CSR activities in an integrated manner with conventional financial statements. This research used the research method by doing the doconstruction. Deconstruction in this research by unraveling the conventional accounting framework is considered generally accepted, then design an accounting framework that accommodates Corporate Social Responsibility activities that are expected to measure statistically so it can be compared and can be used as a chronological analysis tool to determine the trend. The Perspective of Corporate Social Responsibility is no longer just a "responsibility", but can be a "management strategy" that can reduce the risk of CSR. With the concept of CSR Accounting that can be analyzed chronologically, it will facilitate monitoring, correction by decision makers and take action on the activities of operations and related environmental and social activities in a sustainable manner.