This report delves into the accounting theory and issues faced by JB Hi-Fi, an Australian retailer. It examines the company's Corporate Social Responsibility (CSR) initiatives, particularly the "Helping Hands" program, which involves employee giving and community support. The report explores the concept of CSR, its benefits, and JB Hi-Fi's commitment to it. It also analyzes the application of agency theory in the context of JB Hi-Fi, discussing the relationship between shareholders and the company. The report highlights how JB Hi-Fi's CSR efforts align with accounting principles and provides recommendations for future improvements, emphasizing the impact of workplace giving on employee engagement and retention. The analysis includes financial contributions, employee participation, and the positive outcomes of the "Helping Hands" program, such as increased employee morale and community impact. This report provides a comprehensive overview of JB Hi-Fi's accounting practices, CSR programs, and related theoretical frameworks.