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All Journal International Business and Accounting Research Journal
Kalani Dissanayake
Department of Accounting, University of Colombo, Sri Lanka
Economics, Econometrics & Finance

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Corporate Social Reporting and Stakeholder Accountability: A Case of A Leading It Firm Anjana Paranamanna; Kalani Dissanayake
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.744 KB) | DOI: 10.35474/ibarj.v5i1.146

Abstract

Corporate social reporting is a process of communicating the social and environmental effect of an organization to the particular groups within society and society at large. The Particular groups in the sense consist of individuals, groups or organizations that have a significant interest or concern over the corporation. Accordingly, this study aims to examine the corporate social responsibility practices of a selected company and attempt to reveal how the concept of corporate social reporting affects stakeholder accountability. Qualitative methodology is adopted in this study. Both primary and secondary data were gathered. The primary data were collected through semi-structured interviews and questionnaires. Various documents were used as secondary data sources. Through this study researcher has intensely concentrated on exploring the concept of CSR, its practice and disclosure in a leading Sri Lankan IT company and the study summarized from the review findings that CSR reporting is crucial for discharging accountability to stakeholders. The Study will provide businesses and managers the useful insights for implementing such practices or to further develop corporate social reporting practices as in Sri Lankan context rich CSR initiatives are rarely observable.
Environmental Management Accounting Practices for the Sustainable Development Change: A Case Study from a Sri Lankan Rubber Manufacturing Company Navodya Sandamini; Kalani Dissanayake
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.246

Abstract

Every business has a responsibility beyond its basic responsibility to its shareholders. At present, people are more towards the environment, and accounting plays a crucial role by acting as a language of business. When referring to the environmental sensitive industries in Sri Lanka, the industrial processes connected to rubber manufacturing are harmful which can have negative environmental impacts. Accordingly, the discussion's critical part is based on the major environmental-related areas and their applicable environmental management practices. A qualitative approach was adopted in this study, occupying semi-structured interviews as the primary method of data collection. The study revealed a strict link between environment performance and the financial results of the case study organization. The study will provide businesses and managers the useful insights for implementing EMA practices and EMS applications as in the Sri Lankan context, well-established EMA related initiatives are rarely observable.
Co-Authors Anjana Paranamanna Navodya Sandamini