ABSTRACT
This study sought to examine the
influence of social responsibility accounting on corporate performance. The
objectives of the study were to establish the extent to which waste management,
pollution abatement, fines and penalty, and social costs affect corporate
performance, using profitability as the proxy. A survey research design was
used and data collected through questionnaire and analyzed using the ordinary
least square technique. Results of the study showed that waste management,
pollution abatement, fines and penalties and social costs were all positively
related to organizational performance, as measured by return on capital
employed. Arising from these findings, it was recommended that firms should
institute proactive waste management systems and structures that ensure that
the disposals of the harmful by-products in every aspect of their operations
are properly handled. It was also recommended that measures should be in place
by firms to reduce the nuisance of environmental pollution through abatement,
as expenditures made on pollution abatement are normally off-set in the long
run by the firm's enjoyment of a health and sustainable operating environment.
It was further recommended that firms should provide corporate social
responsibility projects especially in the areas of education, health and
physical infrastructure support.
MICHAEL, U (2021). The Influence Of Social Responsibility Accounting On Corporate Performance. . Mouau.afribary.org: Retrieved Dec 23, 2024, from https://repository.mouau.edu.ng/work/view/the-influence-of-social-responsibility-accounting-on-corporate-performance-7-2
UNIVERSITY, MICHAEL. "The Influence Of Social Responsibility Accounting On Corporate Performance. " Mouau.afribary.org. Mouau.afribary.org, 27 Jul. 2021, https://repository.mouau.edu.ng/work/view/the-influence-of-social-responsibility-accounting-on-corporate-performance-7-2. Accessed 23 Dec. 2024.
UNIVERSITY, MICHAEL. "The Influence Of Social Responsibility Accounting On Corporate Performance. ". Mouau.afribary.org, Mouau.afribary.org, 27 Jul. 2021. Web. 23 Dec. 2024. < https://repository.mouau.edu.ng/work/view/the-influence-of-social-responsibility-accounting-on-corporate-performance-7-2 >.
UNIVERSITY, MICHAEL. "The Influence Of Social Responsibility Accounting On Corporate Performance. " Mouau.afribary.org (2021). Accessed 23 Dec. 2024. https://repository.mouau.edu.ng/work/view/the-influence-of-social-responsibility-accounting-on-corporate-performance-7-2