This report delves into the accounting theory and issues related to JB Hi-Fi, a leading Australian retailer. It examines the company's corporate social responsibility (CSR) initiatives, focusing on the "Helping Hand" program in Australia and New Zealand, which encourages social development and employee contributions. The report analyzes how JB Hi-Fi's CSR activities align with accounting theory, specifically agency theory, and discusses the company's CSR disclosure practices. It highlights the benefits of the Helping Hand program, including increased employee satisfaction, retention, and cost savings. The report also evaluates the company's CSR disclosure in its annual reports and suggests recommendations for improvement. The report concludes by emphasizing the importance of transparent reporting to enhance stakeholder trust and improve the overall CSR performance of JB Hi-Fi.