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Social And Environmental Accounting: A Response To The Company's Operational Externalities
[Full Text]
AUTHOR(S)
Dewi Susilowati
KEYWORDS
Keywords: socialandenvironmentalperformance, externalities, economic performance, socialandenvironmentalaccounting, social and environmental disclosure, environmental exposure, environmental content.
ABSTRACT
Abstract: Conventionalaccountinghas limitationsin responding tothe impact ofexternalitiesgenerated bythe operations ofthe company. This was the background of social and environmental accounting study. Externalitiesthat are notrespondedpositivelywillaffect thelegitimacy ofthe business, so thatthe continuity ofthe company's operationsdisturbed. Therefore, notonlyfinancial informationis neededbutmore comprehensiveinformation. Inthis research, thedisclosure-scoring methodologybasedoncontent analysistomeasure thesecondary data obtainedfromannual report.As for theunitof analysisisthe top eightoil and gascompaniesarethe largestproducerof oil and gasproductionin Indonesia.The results ofthe measurementofsocialand environmentaldisclosure, socialand environmentalperformance, environmentalexposure,andenvironmentalcontent, using disclosure-scoring, usedfordescriptiveandstatisticalanalysisto determine the relationshipand its effect oneconomicperformance. The research provesthat theimpact ofthese externalitiescanaffect thesocialandenvironmentalperformance, social and environmental disclosureandeconomic performance.
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