Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility
Any discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct owners( shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizatio...
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| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1016 |
| _version_ | 1797428220929245184 |
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| author | Budianto Tedjasuksmana |
| author_facet | Budianto Tedjasuksmana |
| author_sort | Budianto Tedjasuksmana |
| collection | DOAJ |
| description | Any discussion of social responsibilities reporting necessarily needs to
consider what the responsibilities of organizations are. Are businesses
responsible to their direct owners( shareholders) alone, or do they owe a duty to
the wider community in which they operate? Certainly, many organizations are
making public statements to the effect that they consider that they do have
responsibilities to parties other than just the shareholders. A .firm should
voluntarily discloses information publicly about its social and environmental
performance that implies the managers are acknowledging that they are
accountable to abroad group of stakeholders in relation not to only their financial
performance, but also their social and environmental performance. Those
environmental aspects should be described in o lot of progress in their social
publicly responsibilities reporting, hoping that all shareholders know completely
the whole position and financial performance, risks, business prospects and
corporate sustainability. The accountability of corporate must disclose their socio
economic environmental accounting as a broader of Corporate Social
Responsibility (CSR), which contain of social maping, that shows harmonization
of goals between corporate and peoples. |
| first_indexed | 2024-03-09T08:55:56Z |
| format | Article |
| id | doaj.art-303647c7fdf1473eac6b668150ad1601 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-09T08:55:56Z |
| publishDate | 2013-11-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-303647c7fdf1473eac6b668150ad16012023-12-02T13:01:41ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-013110.33508/jako.v3i1.1016884Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social ResponsibilityBudianto TedjasuksmanaAny discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct owners( shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizations are making public statements to the effect that they consider that they do have responsibilities to parties other than just the shareholders. A .firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group of stakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in o lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financial performance, risks, business prospects and corporate sustainability. The accountability of corporate must disclose their socio economic environmental accounting as a broader of Corporate Social Responsibility (CSR), which contain of social maping, that shows harmonization of goals between corporate and peoples.http://journal.wima.ac.id/index.php/JAKO/article/view/1016 |
| spellingShingle | Budianto Tedjasuksmana Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility Jurnal Akuntansi Kontemporer |
| title | Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility |
| title_full | Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility |
| title_fullStr | Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility |
| title_full_unstemmed | Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility |
| title_short | Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility |
| title_sort | sustainable reporting upaya korporasi mengevaluasi corporate social responsibility |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/1016 |
| work_keys_str_mv | AT budiantotedjasuksmana sustainablereportingupayakorporasimengevaluasicorporatesocialresponsibility |