Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility

Abstract

Any discussion of social responsibilities reporting necessarily needs to
consider what the responsibilities of organizations are. Are businesses
responsible to their direct owners( shareholders) alone, or do they owe a duty to
the wider community in which they operate? Certainly, many organizations are
making public statements to the effect that they consider that they do have
responsibilities to parties other than just the shareholders. A .firm should
voluntarily discloses information publicly about its social and environmental
performance that implies the managers are acknowledging that they are
accountable to abroad group of stakeholders in relation not to only their financial
performance, but also their social and environmental performance. Those
environmental aspects should be described in o lot of progress in their social
publicly responsibilities reporting, hoping that all shareholders know completely
the whole position and financial performance, risks, business prospects and
corporate sustainability. The accountability of corporate must disclose their socio
economic environmental accounting as a broader of Corporate Social
Responsibility (CSR), which contain of social maping, that shows harmonization
of goals between corporate and peoples.

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