Jurnal Ilmiah Akuntansi dan Bisnis
Vol 6 No 1 (2011)

IMPLEMENTASI AKUNTANSI SOSIAL DAN LINGKUNGAN DI INDONESIA

AGUNG SUARYANA (Unknown)



Article Info

Publish Date
13 Jan 2011

Abstract

There has been a remarkable attention on social andenvironmental accounting recently. It informs us about social andenvironmental impact on operating activity of a company. Traditionalaccounting report only includes economic information for investors andcreditors’ interests. Social and environmental accounting has beendeveloped by various organizations in many countries. Accountingstandard in Indonesia has ruled it, however, there is a lack in theimplementation, especially in reporting prevention and maintenance ofenvironmental activities.To improve the implementation, there are several steps thatmust be done by the regulator. Firstly is to set standard ofsustainability reporting (SR) and mandate the implementation forcompanies doing environmentally related activities. Secondly, is tomandate companies to prepare SR in accordance to the existingguidelines, such as those issued by Global Reporting Initiative (GRI).Thirdly, is to award companies that have been implemented SR.Fourthly, is to conduct environmental audit to improve credibility of SR.Finally, is to develop GCG mechanism to protect the interests of allstakeholders.

Copyrights © 2011






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...