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All Journal JEKAMI: Journal of Accounting
Wahyuni
Muhammadiyah University of Makassar
Economics, Econometrics & Finance

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Implementation of Social and Environmental Accounting as Corporate Social Responsibility in Indonesia Wahyuni; Amira Fauziah; Rusmiati; Dwi Nur Isra; Safaruddin
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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  This research explores the implementation of social and environmental accounting as a form of corporate social responsibility in Indonesia. Companies today are not only required to present financial reports, but also have to consider the social and environmental impacts of their operations. This research uses a literature study approach to collect data from various sources relevant to the topic of corporate social responsibility (CSR) and social accounting. The research results show that social and environmental accounting plays a crucial role in reporting corporate accountability to society and the environment. Through social accounting, companies can demonstrate their commitment to social responsibility, report social impacts, and meet stakeholder expectations. The application of social and environmental accounting also helps companies manage environmental and social risks, as well as increasing transparency and reputation. This research suggests that companies need to integrate social accounting in their reports to ensure transparent and accountable reporting. This is important to build public trust and fulfill legal obligations in accordance with applicable regulations. By adopting this approach, companies can not only increase their social responsibility but also support long-term environmental and social sustainability.
Ethics and Sustainability: A synergistic apporoach to corporate responsibility Nurun Nidha Al Akhras N; Almadina; Ayu Andini; Dini Andriani; Wahyuni
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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This paper explores the interconnected relationship between ethics and sustainability within the framework of corporate responsibility (CR). By integrating ethical principles and sustainability goals, corporations can achieve a synergistic effect that enhances both business performance and societal welfare. The study delves into the theoretical foundations of ethical behavior and sustainable practices, highlighting the role of stakeholder theory and the triple bottom line approach. It examines how ethical decision-making influences sustainable business strategies and vice versa. Through case studies of leading companies such as Unilever, Patagonia, and Interface, the paper illustrates practical applications and benefits of this integrated approach. The findings indicate that businesses committed to ethical practices and sustainability not only meet regulatory and societal expectations but also gain competitive advantages, foster innovation, and ensure long-term profitability. The paper concludes by discussing the challenges in implementing these practices and providing recommendations for future research and corporate policy development to enhance the effectiveness of ethics and sustainability in corporate responsibility
Co-Authors Almadina Amira Fauziah Ayu Andini Dini Andriani Dwi Nur Isra Nurun Nidha Al Akhras N Rusmiati Safaruddin