Financial Accounting Theory: Corporate Social Responsibility Report

This report delves into the realm of Corporate Social Responsibility (CSR), defining its meaning as a company's commitment to social and environmental factors beyond profit-making. It explores the importance of CSR, highlighting its role in community relations and societal impact. The report examines various theories underpinning CSR, including Utilitarian, Managerial, and Relational theories, each offering a different perspective on how companies should integrate CSR into their operations. Furthermore, it analyzes the effects of company characteristics such as size, profitability, industry, and internationalization on the disclosure of CSR activities. The report concludes by summarizing the key findings and emphasizing the influence of CSR on business practices and disclosures, supported by a comprehensive bibliography of relevant academic sources.

INTRODUCTION
 Primary Motive of the company is to earn
profit
 No responsibility regarding the social and
environmental factor
 Emerge of Corporate Social Responsibility
 Brief introduction of Corporate Social
Responsibility

Meaning of Corporate Social
Responsibility
 Indicator of the company activity in
regarding social and environmental factor
 Responsibility related to the society and
community

Role of the Corporate Social
Responsibility

IMPORTANCE OF CORPORATE
SOCIAL RESPONSIBILITY

Types of theory in CSR
 Utilitarian Theory
 Managerial Theory
 Relational Theory

Utilitarian Theory
 It say company should not only earn profit
 It should include CSR in the daily activities

Managerial Theory
 It should include CSR in corporate
management of the company
 It suggest that external factors should be
taken in to consideration

Relational Theory
 It is based upon the stakeholder approach
 It takes into consideration business and the
society

Effects on the disclosure of CSR
 The characteristics of the company can
make a very big impact upon the disclosure
as each has some things related to CSR so
the company should take into consideration
all the characteristics related to the
company while giving the disclosures

Characteristic of the firm
 Size of the firm
 Profit of the firm
 Industry Environmental Sensitivity
 Financial leverage
 Board size
 Internationalization of the company business
 Reputation of the firm

Size of the Firm
 Larger firm more amount of disclosures
 Small firm less amount of disclosures