Please use this identifier to cite or link to this item: http://dspace.spu.ac.th/handle/123456789/5292
Title: EFFECTIVE CORPORATE SOCIAL RESPONSIBILITY (CSR) AND THE ROLES OF MANAGEMENT ACCOUNTANTS FOR A CREATION OF CORPORATE SHARED VALUE
Authors: NEUNGRUTHAI PETCHARAT
Keywords: Corporate social responsibility (CSR)
Creating shared value (CSV)
Stakeholders’interests
Environmental data
Social data
Sustainability Management Accounting Framework (SMAF)
Issue Date: February-2014
Publisher: Sripatum University
Citation: NEUNGRUTHAI PETCHARAT. (2012). EFFECTIVE CORPORATE SOCIAL RESPONSIBILITY (CSR) AND THE ROLES OF MANAGEMENT ACCOUNTANTS FOR A CREATION OF CORPORATE SHARED VALUE. THIS RESEARCH IS FUNDED BY SRIPATUM UNIVERSITY RESEARCH FUND ACADEMIC YEAR 2012.
Series/Report no.: SPU_F065611
Abstract: Nowadays, three areas of performance – economic, environmental, and social are of significant concerns to stakeholders and public to see where investment decision can be made. Accounting data on environmental and social aspects is required to incorporate in both mandatory and voluntary disclosures to create shared value on sustainable development. International measure and its framework such as Global Reporting Initiatives (GRI) and sustainability accounting practices can lead to preparation of sustainability reporting. Management accountants’ roles drive as collaboration to companies to provide more accurate accounting on environmental and social aspects when promoting how a company’s sustainability is achieved. A sustainable company not only enables more effective decision-making but also improve the data available to stakeholders and public for value creation. This study investigates an integration of environmental and social data in annual reports that link with the information in a voluntary disclosure to enable more effective decision-making and improve the information needs to stakeholders. Mixed method is employed to collect and analyse data as triangular findings. Legitimacy theory and stakeholder theory are employed to explain the findings.
Description: EFFECTIVE CORPORATE SOCIAL RESPONSIBILITY (CSR) AND THE ROLES OF MANAGEMENT ACCOUNTANTS FOR A CREATION OF CORPORATE SHARED VALUE. THIS RESEARCH IS FUNDED BY SRIPATUM UNIVERSITY RESEARCH FUND ACADEMIC YEAR 2012.
URI: http://dspace.spu.ac.th/handle/123456789/5292
Appears in Collections:ACC-06. ผลงานวิจัย

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