Social Responsibility Accounting Research Articles

The Use of Social Responsibility Accounting In Industrial Companies and Its Impact on Achieving The Dimensions of Sustainable Development Analytical Study of The Vegetable Oil Company - Al-Rasheed Factory

This The research aims to identify the role of the use of social responsibility accounting in industrial companies and its impact on the dimensions of sustainable development, where the use of social responsibility accounting in industrial companies was measured (as an independent variable) by designing a questionnaire containing a number of questions investigating that purpose and directed to the employees And workers of the Vegetable Oil Company - Al-Rasheed Factory, the research sample (managers, heads of departments, employees, workers) contains measuring the dimensions of sustainable development (as a dependent variable), And then trying to find the Effect relationship between the independent variable and the dependent variable by means of the correlation coefficient person s' to confirm the validity or error of the research hypotheses, and the researcher reached conclusions, the most important of which (there is a clear interest by the senior management to use social responsibility accounting in the vegetable oil company), while he recommended The researcher made a set of recommendations, the most important of which (industrial companies in Iraq should benefit from the use of social responsibility accounting to develop their business and serve the community and ensure the achievement of sustainable development dimensions).

Factors affecting the application of social responsibility accounting: Evidence from plastic manufacturing companies

Sustainable development goals (SDGs) issued by the United Nations (UN) have been recognized as the aims for sustainable development of the global economy and companies around the world. In realizing SDGs, social responsibility accounting (SRA) is gradually proving to be an effective quantification tool to enhance transparency and reliability in the social responsibility reports of companies. Therefore, this study aims to evaluate impact factors on SRA in Vietnamese plastics companies, an environmentally sensitive industry. We used a large-scale survey and collected 160 respondents from plastic manufacturing enterprises in the Hanoi area, Vietnam. It is found that three factors, namely, stakeholder pressure, awareness of business managers, and characteristics of plastic enterprises, have positive impacts on the application of SRA in plastic enterprises. Meanwhile, the environmental cost factor hinders the application of SRA. Thereby, the research makes recommendations for plastic manufacturing enterprises in an emerging country like Vietnam on how to best apply SRA to further the SDGs.

The optimization of a corporate social responsibility management system based on service-orientated architecture under the concept of sustainable development

Against the background of globalization, the trend of corporate social responsibility is irreversible. In this study, a motivation analysis framework and evaluation index system of corporate social responsibility under dual constraints are established and an index system of corporate social responsibility evaluation is designed. A multiple linear regression analysis is used to build an evaluation index system model of cement enterprises' corporate social responsibility accounting. To further improve the fidelity between this model and the actual situation of cement enterprises, a self-adaptive Service-Oriented Architecture reasoning system, constructed by integrating the reasoning function of Service-Orientated Architecture logic and the learning function of the neural network, improves the evaluation index system model of the social responsibility accounting of enterprises. Through experimental analysis, the error of the corporate social responsibility accounting evaluation index in this study was within 10 %, indicating a good prediction effect. According to this set of standards, enterprises must fulfill their social responsibilities to be helpful in the future development of corporate social responsibility evaluations.

Social Responsibility Accounting Practices and Sustainable National Development and Security in Nigeria

Social Responsibility Accounting Practices and Sustainable National Development and Security in Nigeria

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

PurposeToday, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.Design/methodology/approachIn this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.FindingsBased on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.Practical implicationsThe findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.Social implicationsThis paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.Originality/valueExperts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

Linking corporate social responsibility accounting and supply chain management: Evidence from less developed countries

This paper aimed to study the relationship between corporate social responsibility (CSR) accounting and supply chain management (SCM) in the context of less developed countries, such as Yemen. Primary data was gathered through a survey of 380 workers in Yemeni businesses. The information was gathered using a questionnaire. The findings showed that there is a statistically significant association between natural resource development (NRD), service quality improvement (IQS), CSR accounting, and SCM.

Evaluation Study on the Level of Social Responsibility Accounting Disclosure of Huaxi Biologicals

Enterprises in the development process should not only be committed to the development of business activities, but also must take up the huge impact on the social economy and nature produced with the development and growth of the company, and assume responsibility for society. This paper takes Huaxi Biological as the research object, analyzes the form and content of the disclosure of corporate social responsibility information in the medical industry based on the table of corporate social responsibility information scoring system of the medical industry, and finds that there are problems such as the lack of indicators, unbalanced disclosure, and incompleteness of Huaxi Biological's CSR report, etc. Finally, this paper puts forward suggestions from the three levels of the disclosure system, indicators, and regulation with the aim of promoting China's medical industry social responsibility disclosure's overall sustainable development.

The reality of social responsibility accounting in commercial banks listed on the Amman Stock Exchange

The modern concept of social responsibility states that in the due course of business, enterprises should pay due attention to social interests of stakeholders as a whole as most of the decisions taken by a company affect all the stakeholders. Through these means, companies are now focusing on informing their stakeholders about their contribution to social responsibility through disclosures made in annual reports. In this direction, this study is being conducted with the aim of examining the social responsibility accounting disclosures (SRA) of the banks listed on the Amman stock market. The study analyzed data from 14 Amman Stock Exchange banks for ten years from 2012 to 2021. Data for the study were gathered from Amman Stock’s official website. The results of the study confirm that the extent of disclosures on SRA has been decreasing over the study period, and such a trend has been seen in all the four sub-dimensions (community, environment, employees, and stakeholders) of SRA. The results of the study confirm that social responsibility accounting disclosures differ significantly across the set of business characteristics like firm size, firm age, and equity ratio. The results also confirm a significant negative relationship between bank size and equity ratio with SRA and a significant positive relationship between age and profitability with SRA. The study results suggest that SRA disclosures should be increased both in terms of volume and pattern.

The role of social responsibility accounting in mitigating the economic impacts of the COVID-19 pandemic in Jordan

The purpose of this research was to determine whether or not social responsibility accounting plays a part in reducing the negative effects of the COVID-19 epidemic on Jordan’s economy. The study’s secondary objective was to investigate the COVID-19 pandemic that broke out in Jordan. It is vital to find adequate remedies, just as it is necessary in other nations, in order to avert the damage that this pandemic might cause to society, individuals, and the economy. The methodology of the study centered on utilizing both descriptive and inferential techniques to data collection and analysis. Participants in the survey were 861 branch managers working for Jordanian and international banks that were licensed to do business in the country. Each participant utilized the Purposive Sample Approach while completing one of the 500 questionnaires that were handed out. The research identified a number of conclusions, including the fact that there is a statistically significant role for social responsibility accounting (economic and social) in reducing the negative effects of the COVID-19 epidemic on Jordan’s economy. According to the findings of the study, economic and social responsibility accounting both play a part in reducing the impact of adverse economic conditions such as unemployment, budget deficits, and the risk of consumer credit. This study is one of the most important studies in terms of its scientific contribution at the level of Jordan as a Middle Eastern country, as well as for all countries around the world in the process of developing solutions and strategies to mitigate the economic and social consequences of the coronavirus pandemic, as well as the possibility of many future crises, whether as a result of wars or the emergence of new viruses. This study makes a contribution to the formation of research frameworks that researchers from all over the world can use to search for solutions to reduce the effects of the coronavirus pandemic on the global economy as well as the spread of poverty and unemployment as a direct result of the pandemic. This research, which is also a scientific supplement, is intended for companies in all nations throughout the world in order to assist in mitigating the consequences of the coronavirus pandemic.

Social responsibility accounting and financial performance during COVID-19: A survey of the firms listed in Amman Stock Exchange

The need to activate the concept of social responsibility accounting has increased, especially in light of the difficult economic challenges and the increase in competition between companies (Shahwan et al., 2022a). This study aims at identifying the impact of applying social responsibility accounting on the financial performance of public shareholding companies listed on the Amman Stock Exchange (ASE) during the COVID-19 pandemic. To achieve the aim of this study, the researcher developed a questionnaire, where the study population consisted of public shareholding companies and the population was 173 companies according to the ASE. In this study, questionnaires were used to collect the data, and the Statistical Package for the Social Sciences (SPSS) used to analyze the data. This study finds that there is a significant impact of social responsibility accounting on the financial performance represented by the return on assets for public shareholding companies listed on the ASE during the COVID-19 pandemic. This study recommended that there is a need for public shareholding companies to work to apply the activities related to social responsibility accounting in its various dimensions (employees, environment, society, and product). In addition, the companies should work to meet the desires of all members of society, which will lead to an increase in the community’s confidence in the company, and this will reflect positively on its financial performance in general and the return on assets specifically.

A Study on Factors Affecting the Application of Social Responsibility Accounting in Manufacturing Enterprises of Vietnam

A Study on Factors Affecting the Application of Social Responsibility Accounting in Manufacturing Enterprises of Vietnam

Accounting Treatment of Corporate Social Responsibility at PT Angkasa Pura I (Persero) International Airport I Gusti Ngurah Rai - Bali

Social responsibility accounting is a tool for companies to disclose social activities as a form of accountability to stakeholders and the community. The aim of this research is to analyze the social responsibility accounting treatment at PT AP I Bali Branch Office. Collecting data in this research using documentation techniques. In the validity of the data using a credibility test which is carried out by triangulation and holding a member check. This research uses a descriptive qualitative analysis technique. The results of the research indicate that (a) PT AP I Bali Branch Office in presenting reports on social responsibility outside of financial statements is in accordance with what is stated in PSAK No. 1 Regarding the Presentation of Financial Statements and (b) the social responsibility accounting reports carried out by PT AP I Bali Branch Office are in accordance with Law no. 40 of 2007 concerning Limited Liability Companies and Ministerial Regulation PER-02/MBU/04/2020 are reviewed through the form of the PKBL Report which is in accordance with the report format in the Circular Letter of the Minister of BUMN No. SE-02/MBU/Wk/2012.

THE ROLE OF SOCIAL RESPONSIBILITY ACCOUNTING IN SUSTAINABLE DEVELOPMENT BY APPLICATION IN ISLAMIC BANKS(FROM THE POINT OF VIEW OF AL RAJHI BANK EMPLOYEES)

The study examined the role of social responsibility accounting in sustainable development in Islamic banks in the Kingdom of Saudi Arabia from the perspective of Al-Rajhi Bank employees. The study aimed to highlight the importance of the applied reality of social accounting in Islamic banks and to identify the effectiveness of social accounting in sustainable development. And its importance stems from the possibility of measuring the extent of application of social accounting in Islamic banks and explaining the impact of environmental accounting on achieving sustainable development.. Accordingly, the study was divided into an introduction, two parts, a summary and the most important results: and the first part; It deals with the concept of social accounting, its goals, importance, nature and fields. And the second part; It addresses the concept of sustainable development, its types and dimensions. The study ends with some considerations that help establish the concept of social accounting and its importance. The researcher concluded that there is a statistically significant relationship between environmental accounting and sustainable development, and the application of social accounting affects sustainable development in terms of its costs. The study also provides a set of recommendations to enhance the concept of social responsibility, as this concept helps direct the exploitation of available resources to serve the economic and social requirements of sustainable development. Key words: Social Responsibility, Social Responsibility Accounting, Areas Of Application Of Social Responsibility Accounting, Islamic Banks, Saudi Arabia.

Social Responsibility Accounting, Disclosure and Real Practice: Evidence from Jordan

This study aims to present a true image of social responsibility accounting (SRA) in Jordanian companies listed on the Amman Stock Exchange (ASE). A survey questionnaire was employed to check the level of SRA practice, and a checklist was used to discover the level of SRA disclosure which was collected from the annual reports of the firms listed on the ASE. The questionnaires and annual reports were employed to collect information from 104 companies in the financial, services, and industrial sectors for this study. SPSS was used to for data analysis and the results showed that the level of SRA practice in listed companies on the ASE is good, while the level of SRA disclosure is very low. The latter could be related to many reasons, including lack of awareness of Jordanians companies' managers in the culture of SRA and related issues due to the novelty of SRA disclosure in Jordan and developing countries. In addition, companies mostly focus on product quality when they practice SRA.

Determining the impact of information technology greenhouse gas abatement at the Royal Borough of Kingston and Sutton Council

Personal computing generates 1% of global greenhouse gas emissions created by the production, use and end of life treatment of devices such as desktop computers and notebooks. Consequently, legislation exists to encourage organisations to procure computers with a low total carbon footprint. The rationale being that both scope 2 use-phase and scope 3 supply chain emissions can be reduced in the long term to contribute to wider reaching abatement targets. However, research finds that current computer product carbon footprint information is both insufficiently available and inconsistent to enable such a strategy. Further research determines barriers including associated incremental cost and perceived impact also prevent the diffusion of sustainable computing strategies. As such, the case study objective is to examine the impact of overcoming such limitations and barriers within an organisation subject to both the new legislation and a holistic climate emergency. By doing so the research question, 'Can meaningful representation of end user computing carbon footprint data drive human behavioural changes to abate greenhouse gas emissions?' is answered. Conducted over 3-years using newly developed methodologies, end user computer related emissions are quantified within a Greater London Council. Presented in a format reflecting the triple bottom line of corporate and social responsibility accounting, values for planet, people and profit are defined using standard emissions units, environmental equivalents, a per capita ratio and monetary savings. Subsequent behavioural changes driven by access to the new information are fourfold. Firstly, adoption of low energy devices reduces annual scope 2 emissions by 15,841 kgCO2e. Secondly, extended device retention periods displaces 515,190 kgCO2e of supply chain emissions. Thirdly, a new technology enabled remote working scheme is justified and adopted, avoiding 4,516,584 kgCO2e of commuting emissions. Finally, new computer procurement assessment practices are adopted to ensure ongoing abatement is maximised and compliance with legislation exceeded. Consequently, the council responds to the climate emergency strategy via the newly proven sustainable end user computing strategy by reducing energy consumption, waste and contributing to sustainable transport. In total, related emissions are reduced by 39% per year whilst saving £228,418 annually. As such, it is proven that the barriers of cost and perceived impact are surmountable and significant emissions abatement achievable when presented with meaningful information that drives behavioural change.

The relationship between corporate social responsibility accounting and supply chain management

This study aimed to examine the relationship between corporate social responsibility accounting (CSRA) and supply chain management (SCM). A survey of 375 employees from Jordanian businesses was used to gather primary data. For the data collection method, a questionnaire was used. SPSS version 25 was used to conduct descriptive statistical analysis. The results indicate that there is a statistically significant relationship at a significant level (α≤0.05) between the domains of corporate social responsibility accounting (CSRA) including human resource development HRD, Natural resources development NRD, improve quality product IQP, improve quality service IQS and supply chain management (SCM).

Accounting for Social Responsibility and Its Applicability in Islamic banks: An Analytical Study in Saudi Arabia: محاسبة المسؤولية الاجتماعية ومدى تطبيقها في البنوك الاسلامية: دراسة تحليلية في المملكة العربية السعودية

The study aimed to identify the understanding Islamic banks in Saudi Arabia of the concept of social responsibility accounting, identify the most important obstacles to the application of social responsibility accounting in Islamic banks in Saudi Arabia, and to know the extent to which Islamic banks in Saudi Arabia apply social responsibility accounting with its three areas of (community service, human resources, and customers). The study used the descriptive analytical approach, the sample of the current study consisted of (102) employees of Islamic banks in Saudi Arabia. The results of the study showed that Islamic banks in Saudi Arabia are aware about the concept of social responsibility accounting, and there are many obstacles to the application of social responsibility accounting in banks, and the results showed that the application of banks of the areas of social responsibility accounting (customers, human resources, community service) with a high degree. The study recommended the development of the trends of economic institutions towards the use of the social responsibility accounting system.

The Influence of Corporate Social Responsibility (CSR) Disclosure and Sustainability Accounting on Earnings Response Coefficient (ERC)

The research aimed to analyze the factors which provide earning response coefficient (ERC) received by automotive manufacturing companies listed on the Indonesia Stock Exchange using indicators of corporate social responsibility (CSR) and sustainability accounting from 2013 through 2017. The purposive sampling technique was used to gather data with the criteria, according which 13 companies were obtained as samples, (1) automotive manufacturing companies in 2013 – 2017 listed on the Indonesia Stock Exchange (IDX) (2) automotive manufacturing companies that published the annual reports. Meanwhile, the data were obtained from IDX & published annual reports. The research used a panel data regression panel and data regression model as the analysis technique. The analysis consists of three methods, namely common effect method, fixed-effect and random effect, while the hypothesis testing used t-statistics to test partial regression coefficients and f statistics to test the effect simultaneously at the significance level of 5%. Eventually, the results of the analysis used E-views to show whether: (1) corporate social responsibility (CSR) influences the earnings response coefficient (ERC) and (2) sustainability accounting influences the ERC. The T-test analysis results used E-views to reveal whether CSR and sustainability accounting influence ERC in automotive manufacturing companies listed on the IDX in 2013 – 2017.

Social And Environmental Responsibility Accounting Practices and Market Value Of Quoted Oil And Gas Firms In Nigeria

Engaging in social and environmental activities as core components of CSR is rapidly growing as one of globally acceptable best practices for sustainability in business. Beyond their acclaimed societal benefits, the specific implication of social and environmental responsibility accounting practices (SERAP) on the economic performance of business entities is still a debate in many territories and industries. Therefore, the main objective in this study is to determine the nexus between SERAP and financial performance of quoted oil and gas firms in Nigeria. Whereas the measures of SERAP are environmental protection costs (EPC), community education and training costs (CETC), and community health related costs (CHRC), the proxy for financial performance is the market value of firms. Adopting ex post facto research design and modified Ohlson 1995 share price model, the general model demonstrated insignificant positive adjusted R-square. As all the P-values are not statistically significant, the unstandardised coefficients for EPC, CETC, and CHRC reveal a mix of positive and negative insignificant indices at varying extents. It was concluded that the level of SERAP by oil and gas firms in Nigeria did not significantly influence their capital market valuation. While the researcher further inferred that social and environmental public concerns rank as the primary responsibility of the government which receives taxes from business entities, oil and gas companies may cautiously engage in SERAP to avert financial losses through restiveness and agitations from some disgruntled stakeholders. More so, as ethical practices for promoting their going concern philosophy is mainly attainable within a wholesome planet and healthy people. Keywords: Social and Environmental responsibility Accounting Practices (SERAP), environmental protection costs, community education and training costs, community health related costs, Capital Market performance, Value of Oil and Gas Companies. DOI: 10.7176/EJBM/13-12-07 Publication date: June 30 th 2021

Accounting for Social Responsibility in Small and Medium-Sized Enterprises

The objective of the study was to highlight accountability of social responsibility and to stand up to its various problems, highlighting the role it plays in serving society, the environment, employees, as well as workers, as well as the various requirements for applying social responsibility accounting;
 The study reached a number of results, the most important of which is that accounting for social responsibility is used to measure the social performance of projects and that it should be disclosed in the financial reports, and the study pointed out that the organizations should be made aware of the concept and importance of social responsibility accounting, and work on preparing an accounting model for them. So it's easy to understand and apply at the lowest possible cost.