SIHOMBING, RANTO .P (2014) The Indonesia Best Sustainability Report as a Student's Accounting Tool to Understand CSR Concept. The Indonesia Best Sustainability Report as a Student's Accounting Tool to Understand CSR Concept.
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Abstract
Guideline Reporting Initiatives has long become the guidance for making sustainability report (SR). It contains the company's Corporate Social Responsibilities (CSR) activities. By using these guidelines, the CSR activities will be grouped into three bottom lines of activities that are profit, people and planet. Accounting program of Soegijapranata Catholic University Semarang Indonesia since 2009 has been teaching accounting course to involve social and environmental issues with the subject of accounting social and environmental accounting. SR analyzed were the ones from companies associated with the exploration of natural resources which are the best in publishing the reports and conducting the CSR programs. The data obtained from questionnaire and interviews of accounting students from environmental and social accounting class in which there are also students from Slovenia, Lithuania and Ukraine. The results of this study found that students can understand easily the meaning of CSR in a comprehensive manner. They know both aspect of disclosure and report o the sustainability report.
| Item Type: | Article |
|---|---|
| Subjects: | 600 Technology (Applied sciences) > 650 Management > 657 Accounting |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | ms F. Dewi Retnowati |
| Date Deposited: | 14 Jun 2021 06:32 |
| Last Modified: | 14 Jun 2021 06:32 |
| URI: | http://repository.unika.ac.id/id/eprint/25427 |
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