Relationship between Corporate Social Responsibility Vision and Environmental Accounting Efficiency of Textile Businesses in Thailand

Abstract

                 This research aimed to examine the relationships between corporate social responsibility vision and environmental accounting efficiency of textile businesses in Thailand. The questionnaires   were used as the tool for collecting data from 104 accounting directors of textile businesses in Thailand. The statistic techniques used for the analysis of the collected data were multiple correlation analysis and multiple regression analysis. The results indicated that corporate social responsibility vision in aspects of corporate governance, fair operating practice, social development, and attention to environment had relationship and positive effect on the overall environmental accounting efficiency. The results of the research can be the guidelines for determining the corporate vision in terms of social responsibility for raising awareness of the people in organization, and for responding to the need of the social expectation in terms of social responsibility. This can build and enhance the credibility, trustworthiness, and good image of the corporate, which perceived by all stakeholders, both inside and outside of the organization via the environmental accounting reports.