Date: 13-12-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

GREEN ACCOUNTING DAN PENERAPANNYA BERDASARKAN ANALISIS CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Detail
Author Benny Jaya Soraya A.2010.1.31353
Category Akuntansi Keuangan dan Auditing

Abstract

The purpose of this study was to determine how extent the company based on PROPER with EMAS rank in 2012 report the activities of social and environmental responsibility as the CSR both in financial and non-financial reports (annual report) and how the application cost of CSR reporting by EMAS ratings reflect the company accounting environment. Score disclosure is based on PROPER assessment component as follows: Environmental Management Systems, Energy Efficiency, and GHG Emis decline, Water Conservation, Waste Management, Reduce-Reuse-Recycle, Biodiversity and Community Development. The data is used mainly secondary data. The data obtained from each company's website as well sampled in this study population. This study showed that the application of CSR in Indonesia is still Volountary not mandatory, this condition is supported by the lack of a standard preparation of environmental activities in Sustainibility Report Drafting Standards Board (IAI). This resulted in the reporting of environmental activity SR formats and versions adapted to each company. Although the company has revealed explicitly (disclosure) whole / part PROPER assessment criteria to reflect the activities of environmental accounting (Green Accounting). The conclusion from this study is agree with previous studies that accounting needs to prepare themselves with the environment to attract attention of society and to be ready to internalize externalities through IAI support in formulating a standard reporting sustainability report, government support for more stringent in implementing CSR in Indonesia , support for the Securities and Exchange Commission to consider the company's sustainability report which will register the company in the capital markets or IPO (Initial Public Offering) and the involvement of the community to be more selective in investing stocks and bonds owned by the company which consideration about CSR and Green Accounting