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October 12, 2025

The Importance of Social Accounting in Building Corporate Sustainability

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Authors

WWWahyuni WahyuniYogyakarta State UniversityNLNurul Fitri LutfiaMuhammadiyah University of MakassarFSFebrianti SapoMuhammadiyah University of Makassar

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Implication

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

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  1. 1The Role of Accounting in Corporate Sustainability Reporting2025 · 1 citations
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  4. 4An integrated approach to sustainable development strategy for organizations based on accounting and analytical information2024 · 1 citations
  5. 5The Role of Social Accounting in Promoting Business Sustainability in the Creative Industry Sector2025