Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi

CORPORATE SOCIAL RESPONSIBILITY (CSR): A NEW PARADIGM OF ACCOUNTING FOR ENVIRONMETALLY BASED COMPANIES

Yuni Ekawarti (Universitas Tamansiswa Palembang)
Maya Dini (Universitas IBA Palembang)
Desfitrina Desfitrina (Universitas Tamansiswa)
Subiyanto Subiyanto (Universitas Tamansiswa)
Zulfadhli Zulfadhli (Universitas Tamansiswa)



Article Info

Publish Date
06 Jul 2023

Abstract

The response of a corporation to a crisis must be based on the inclusion of social value creation in its mission, which goes beyond generating economic value for shareholders. However, corporate social responsibility (CSR) is not about how benefits are shared but about how they are created; as a result, CSR should be viewed as a new accounting and management model, rather than as a marketing tool, to be effective. Integration of CSR concepts and ideas at all levels of a business is required to implement CSR successfully. As a result, companies that successful align their stakeholders and implement responsible environmental accounting will achieve a competitive advantage that is difficult to imitate. This article aims to explore the concept of CSR and its dimensions, in dialogue with stakeholders, across various management instruments in terms of corporate responsibility and its strategic value; in such a way that companies that are successful in alligning their stakeholders and implementing responsible environmental accounting will achieve a competitive advantage that is difficult to imitate . The limitation of this research is that it is only in the form of descriptive analysis, so it cannot describe how it is implemented directly in business entities.

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Journal Info

Abbrev

jemasi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jemasi (1858-2702) is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in June dan December. It is also published in two versions; print out and electronic. This journal provides immediate open access to its content on the principle that making ...