Government regulations and implementation from the business world regarding environmental accountability are still not optimal. This study aims to analyse the role of moral reasoning in environmental accountability. The approach method is carried out in a normative juridical manner, namely examining in more depth the general principles of environmental accountability in existing laws and regulations. With this study, it is obligatory for every business actor to enforce it as a mandatory that has been regulated in regulations as well as a necessity related to business ethics. The existence of social and environmental responsibility is a company's commitment and obligation to be accountable for the impact of its operations in social, economic and environmental dimensions, and to continuously maintain that these impacts are not damaging but contribute to the interests and benefits of society and environmental sustainability.
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