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October 12, 2025

The Importance of Social Accounting in Building Corporate Sustainability

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Authors

WWWahyuni WahyuniNLNurul Fitri LutfiaFSFebrianti Sapo

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Overview

Literature review demonstrates social accounting improves stakeholder communication and environmental performance.

Key Points

  • Social accounting enhances corporate sustainability by assessing social contributions and impacts, with stakeholder engagement being crucial.
  • The study identifies three objectives of social accounting, including evaluating social performance and ensuring compliance with standards like GRI.
  • Internal and external challenges hinder effective social accounting, including a lack of awareness and inconsistent regulations in the market.
  • A comprehensive integrated report fosters corporate accountability by consolidating financial, social, and environmental performance for stakeholders.

Cite This Study

Wahyuni et al. (2025) studied this question.

synapsesocial.com/papers/68ebffcfdef9fcb308ff269dhttps://doi.org/10.54065/jekami.5.1.2025.354
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Role of Accounting in Corporate Sustainability Reporting2025 · 1 citations
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  3. 3Producción científica de la contabilidad social: una revisión sistemática de la literatura2025 · 1 citations
  4. 4Research on the Early Warning Function and Implementation Path for Sustainability Accounting in Corporate Governance2025
  5. 5The Role and Challenges of Environmental Accounting in the Context of Corporate Sustainability2025