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All Journal JAF- Journal of Accounting and Finance
Younis A. Battal Saleh
Unknown Affiliation
Economics, Econometrics & Finance

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A Precise Definition of the Term “Corporate Social Costs”: An Initiative to Enrich the Thought of Accounting for CSR Younis A. Battal Saleh
JAF (Journal of Accounting and Finance) Vol. 9 No. 1 (2025): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v9i1.8231

Abstract

Purpose: This study aims to develop a precise definition of the term "corporate social costs (CSCs) "- according to accountants' point of view, and identify a set of criteria through which the corporate social cost (CSC) can be distinguished from the corporate economic cost (CEC). Method: Any theoretical study that aims to improve and develop the theoretical structure of any major in the social sciences such as economics and accounting often relies on the approach of rational thinking and logical inference. Hence, the researcher adopted this approach in studying and analyzing the nature of the costs incurred by companies to fulfill the requirements of legal and ethical responsibilities - which reflect the codified and uncodified desires of the stakeholders concerned with these responsibilities, as well as the nature of the benefits that these costs bring to the beneficiaries. The researcher also adopted the idea of the characteristics that can be deduced from these costs and the activities attributed to them in determining the criteria for distinguishing between CSCs and CECs. Results: Through logical conclusions, this study developed a precise definition of the term corporate social costs (CSCs), which is consistent with the contemporary concept of corporate social responsibility (CSR), and defined a set of criteria to distinguish CSCs from CECs. Originality /Value: Given the scarcity of writings in this field, this study is considered an enrichment of accounting thought in the field of CSR. This study will enhance the ability of companies to disclose their social performance accurately. On the educational level, this study will remove any misunderstanding students may have about the meaning of CSCs.
Adopting the Concepts of Distributive and Compensatory Justice as an Approach to Determining Optimal Tax Treatments for Corporate Donations: A Justified View Younis A. Battal Saleh
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10598

Abstract

This study examines the determination of tax treatment for corporate donations by applying the concepts of distributive justice and compensatory justice. The objective is to develop a more rational and equitable framework that aligns tax policy with principles of fairness among corporations and stakeholders, including government, shareholders, and society, while preserving the integrity of corporate social responsibility (CSR). Using a conceptual and analytical approach, the study evaluates corporate donations based on several criteria, including their impact on financial performance, their social and environmental implications, and their role under different market conditions. Based on this evaluation, the study proposes seven alternative scenarios for classifying corporate donations and determining appropriate tax treatments grounded in either distributive justice or compensatory justice. The findings suggest that uniform tax policies, whether granting or denying tax incentives, may fail to achieve fairness across different contexts. Instead, a differentiated approach based on the underlying characteristics of corporate donations provides a more balanced and justifiable basis for tax policy design. This study contributes to the literature by offering a conceptual framework that integrates justice-based perspectives into tax policy analysis and provides practical insights for policymakers in developing more equitable and context-sensitive tax systems.
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