A Study on Accounting System of Corporate Social Responsibility

• Main Authors: Chun-Hao Xu, 徐淳皓
• Other Authors: Yann-Ching Tsai
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/99537056833096849953

碩士 === 國立臺灣大學 === 會計學研究所 === 104 === Considering that the concept of corporate social responsibility (CSR) has yet been precisely defined, organizations have been developing various frameworks regarding CSR compliance, such as GRI 4.0 and sustainability accounting. GRI 4.0 is developed by the Global Reporting Initiative, and it separates CSR into three dimensions- economy, environment, and society. Corporations which adopt GRI 4.0 are obligated to disclose the quantifiable indicators of all three dimensions, accompanied by narratives. As of today, approximately ninety percent of corporations in Taiwan have published CSR report in compliance of the GRI 4.0 proposed by the Global Reporting Initiative. Like GRI 4.0, sustainability accounting also express the concept of corporate social responsibility through the three dimensions- economy, environment, and society-which are called the triple bottom lines. Bottom line is originally refer to as the last line of the income statement, representing net income. The concept of triple bottom lines indicates that when evaluating performance, corporations should not only focus on its net income, but also take into considerations the effects it brings upon environment and society. The purpose of sustainability accounting is to include into accounting system the effects of the three dimensions. Thus, unlike under GRI 4.0, under the framework of sustainability accounting, the evaluation results on CSR are in the nature of monetary value. This thesis mainly focus on how to apply accounting system into CSR. I will first review the development of sustainability accounting, then further discuss how to establish accounting systems based on the triple bottom lines.