EFFECTIVE CORPORATE SOCIAL RESPONSIBILITY (CSR) AND THE ROLES OF MANAGEMENT ACCOUNTANTS FOR A CREATION OF CORPORATE SHARED VALUE
กำลังโหลด...
วันที่
2557-02
ผู้เขียน
ชื่อวารสาร
วารสาร ISSN
ชื่อหนังสือ
สำนักพิมพ์
Sripatum University
เชิงนามธรรม
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.
คำอธิบาย
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.
คำหลัก
Corporate social responsibility (CSR), Creating shared value (CSV), Stakeholders’interests, Environmental data, Social data, Sustainability Management Accounting Framework (SMAF)
การอ้างอิง
NEUNGRUTHAI PETCHARAT. 2014. "EFFECTIVE CORPORATE SOCIAL RESPONSIBILITY (CSR) AND THE ROLES OF MANAGEMENT ACCOUNTANTS FOR A CREATION OF CORPORATE SHARED VALUE." RESEARCH SCHOOL OF ACCOUTANCY, SRIPATUM UNIVERSITY.