SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY

Nicholas Renaldo (Institut Bisnis dan Teknologi Pelita Indonesia)
Achmad Tavip Junaedi (Institut Bisnis dan Teknologi Pelita Indonesia)
Sudarno Sudarno (Institut Bisnis dan Teknologi Pelita Indonesia)
Marice Br. Hutahuruk (Institut Teknologi dan Bisnis Master)
Luciana Fransisca (Institut Bisnis dan Teknologi Pelita Indonesia)
Cecilia Cecilia (East China Normal University)

PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov

Social accounting is necessary for the company as a form of corporate social responsibility towards the environment. In social accounting, it is important to identify social/environmental costs to show the true costs of business inputs and processes and ensure profitability. The social/environmental performance must be measured and evaluated to see if the results achieved are in accordance with what was planned. Social/environmental performance measurement should pay attention to quantitative and qualitative elements, as well as in-process and end-of-process measures so that the measurement system can be optimized.