Proceedings of the 6th Annual International Conference on Management Research (AICMaR 2019)

Impact of Corporate Social Responsibility Disclosure and Accounting Performance on Sustainable Business

Authors
Rahmawati Rahmawati, Salju Salju, Dileep Kumar Mohanachandran
Corresponding Author
Rahmawati Rahmawati
Available Online 6 April 2020.
DOI
https://doi.org/10.2991/aebmr.k.200331.004How to use a DOI?
Keywords
accounting, accountability, stakeholders, responsibility, disclosure, conflict, society
Abstract

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 of corporate 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 an interpretive research philosophy, the study used descriptive study design of 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.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 6th Annual International Conference on Management Research (AICMaR 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
6 April 2020
ISBN
978-94-6252-948-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200331.004How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Rahmawati Rahmawati
AU  - Salju Salju
AU  - Dileep Kumar Mohanachandran
PY  - 2020
DA  - 2020/04/06
TI  - Impact of Corporate Social Responsibility Disclosure and Accounting Performance on Sustainable Business
BT  - Proceedings of the 6th Annual International Conference on Management Research (AICMaR 2019)
PB  - Atlantis Press
SP  - 16
EP  - 20
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200331.004
DO  - https://doi.org/10.2991/aebmr.k.200331.004
ID  - Rahmawati2020
ER  -