Tantangan Akuntansi Dalam Pengungkapan Corporate Sosial Responsibilities dan Pembangunan Berkelanjutan

Abstract

The purpose of this study to determine the accounting challenges in the disclosure of corporate social
responsibilities and sustainable development by using a conceptual study approach. The study shows that the
challenges faced in the field of accounting for sustainable development is the complexity and uncertainty of
the subject, which began with the absence of a clear definition to be understood about "sustainable
development", the accountant should have an important role to determine the sustainability, the
inconvenience of the relationship between sustainability and the main purpose of business, practical
difficulties are the current accounting system did not facilitate the inclusion of environmental and social
factors external to the organization's operations. This study suggests the role of accountants to improve the
transparency of business activities, particularly in the areas of social and environmental impacts.