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
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Abstract

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.

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Published
2022-11-30
How to Cite
RENALDO, Nicholas et al. SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY. International Conference on Business Management and Accounting, [S.l.], v. 1, n. 1, p. 10-16, nov. 2022. ISSN 2988-5590. Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/2742>. Date accessed: 03 mar. 2024. doi: https://doi.org/10.35145/icobima.v1i1.2742.

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