Impact of Corporate Social Responsibility Disclosure and Accounting Performance on Sustainable Business

Abstract

Corporate social responsibility disclosure is part of the service of accounting performance linked to social, economic, environmental dimensions of company program which can play a keen role in developing stakeholders (Society, government, stockholders) trust as well as image of the company. Nevertheless, such perspectives are debatable since there is less agreement on the very purpose of corporate social responsibility of companies. The purpose of this research is to examine relationship between corporate social responsibility disclosures to reduce the disparities in the company performance. Following an interpretive research philosophy, the study used descriptive study design of qualitative research methodology. Design followed 10 years data from a mining company on corporate social responsibility disclosure and did the content analysis from secondary literature. The results of the qualitative study show that the accountability is closely knit with company responsibility which intern influence society, business image and economic development. Research extends practical, policy, theoretical implication of stakeholders and accountability of corporate social responsibility disclosure.