Social Costs as Corporate Social Responsibility in Accounting Perspective (Biaya sosial sebagai corporate Responbility dalam Responbility sudut pandang akuntansi)
Economic activities and development in general have a positive impact on the progress of the nation. How is there a negative impact. Corporate Social Responsibility or social responsibility arises as a result of conflict between the surrounding community and the company due to the negative impacts arising from the existence of a company in a certain environment, so that the company is expected to make a positive contribution to its social environment. The practice of social responsibility in general will affect the company profitability.Even though it will increase costs for the company, a company brand image will arise in the eyes of the public, which will indirectly attract people to use the company's products. So that it can increase the profitability of the company. The government has also made a tax regulation in PMK-02/PMK.03/2010 article 2 in which the amount of promotion costs can be deducted from gross income so that it can reduce the amount of income tax paid by companies. This will also bring tax incentives provided by the government to companies that have consistently implemented Corporate Social Responsibility practices. With these regulations, it is hoped that the company will receive positive feedback after implementing CSR. Accounting for measuring corporate social responsibility activities is known as social accounting
Year of publication: |
[2023]
|
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Authors: | Patresia, Putri |
Publisher: |
[S.l.] : SSRN |
Subject: | Corporate Social Responsibility | Corporate social responsibility | Soziale Kosten | Social costs | Unternehmensethik | Business ethics | Nachhaltigkeitsbericht | Sustainability reporting |
Saved in:
freely available
Extent: | 1 Online-Ressource (6 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 22, 2023 erstellt |
Other identifiers: | 10.2139/ssrn.4517902 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014352867
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