KONSEP TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN DAN SOCIAL AND ENVIRONMENTAL ACCOUNTING SEBAGAI WUJUD IMPLEMENTASI ENTERPRISE THEORY

Putu Sukma Kurniawan
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Putu Sukma Kurniawan: Universitas Pendidikan Ganesha

No 36ryg, INA-Rxiv from Center for Open Science

Abstract: Currently there is a change in the paradigm of business. Business concepts that run the corporate should be followed by corporate social and environmental responsibility. Corporate are required to pay attention to social and environmental impacts of corporate activities. Accounting practices also undergo a change which is currently emerging concept of social and environmental accounting. Social and environmental accounting tries to incorporate social factors and environmental factors into accounting practices. The concept of corporate social and environmental responsibility and social and environmental accounting is a form of application of enterprise theory. Key words: corporate social and environmental responsibility, social and environmental accounting, enterprise theory

Date: 2018-01-04
New Economics Papers: this item is included in nep-env
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Persistent link: https://EconPapers.repec.org/RePEc:osf:inarxi:36ryg

DOI: 10.31219/osf.io/36ryg

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