SOCIAL AND ENVIRONMENTAL ACCOUNTING TO TAX INCENTIVE
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Abstract
ABATRACT
Theoretical framework of social and environmental accounting research have main objective in order to literature review in a critical discussion and summary. The literature review consist of 1) The theory of social and environmental accounting includes stakeholder theory, stakeholder value theory, corporate citizenship theory, corporate social performance theory. 2) the evolution accounting for social and environment that starting from social responsibility accounting. Report view displays a comparative overview of the costs and benefits that effect to the activities for communities with financial and non-financial reporting. Then after 2000, the developed countries have green accounting or environment, especially the cost analysis to benefit about environment and social effecting. 3) Disclosure of social and environment responsibility that responds to the needs of society by designing guidelines for social and environmental costs recognition. Social and environmental liabilities recognition. Disclosure of information and report to others. 4) The causes and effects of disclosure the information about society and the environment which benefit the share price of business. There are imperative for all businesses to disclose the information. 5) Environment tax and tax incentive are thinking a powerful approach to troublemaker, polluting, or destructive nature able to change resource usage behaviors by the supervision of the government and private organization.
Keyword : Theory and Research of Social and environmental accounting / Accounting Standard / Disclosure / Environmental Tax / Tax Incentive
ABATRACT
Theoretical framework of social and environmental accounting research have main objective in order to literature review in a critical discussion and summary. The literature review consist of 1) The theory of social and environmental accounting includes stakeholder theory, stakeholder value theory, corporate citizenship theory, corporate social performance theory. 2) the evolution accounting for social and environment that starting from social responsibility accounting. Report view displays a comparative overview of the costs and benefits that effect to the activities for communities with financial and non-financial reporting. Then after 2000, the developed countries have green accounting or environment, especially the cost analysis to benefit about environment and social effecting. 3) Disclosure of social and environment responsibility that responds to the needs of society by designing guidelines for social and environmental costs recognition. Social and environmental liabilities recognition. Disclosure of information and report to others. 4) The causes and effects of disclosure the information about society and the environment which benefit the share price of business. There are imperative for all businesses to disclose the information. 5) Environment tax and tax incentive are thinking a powerful approach to troublemaker, polluting, or destructive nature able to change resource usage behaviors by the supervision of the government and private organization.
Keyword : Theory and Research of Social and environmental accounting / Accounting Standard / Disclosure / Environmental Tax / Tax Incentive
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References
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