摘要:本论文主要阐述了企业社会责任的意义,这一概念在1960年就被提出并不断得到发展,至今已经受到了广泛关注,但仍未得到一个明确的可以查找的文献含义,本文将就此进行相关讨论。
of its social accountancy reporting classify three form categorize that is (in Freedman, 1989):
a) Deal with society.
b) Deal with environment.
c) Deal with consumer
3) Parker (1989: 178 - 180) in Utomo (2000) mentioning the category which different each other for the type of reporting with the approach which different each other, that is:
a) For the reporting model by Inventory Approach, consist of four categories: (1) labor, (2) community, (3) product, (4) environment.
b) For the reporting model by Outlay-Cost Approach, consist of four categories: (1) personnel, (2) customer, (3) environment, (4) community.
c) For the reporting model by the Cost Benefit Approach, consist of four categories: (1) employees, (2) consumer, (3) community, (4) environment.
Disclosure
Conceptually, disclosure represents the integral part from financial reporting. Technically, disclosure represents the final step in accountancy course that is information presentation in the form of a set full of the financial statement. Evans 2003, in Suwardjono, 2005) interpreting the disclosure as follow:
'Disclosure means supplying information in the financial statement, including the statements themselves, the
notes to the statement, and the supplementary disclosures associated with the statement. It does not extend to public or private statements made by management or information provided outside the financial statement.'
More specific, Wolk, Tearney, and Dodd (2001), in Suwardjono, (2005) interpret the disclosure's congeniality as follows:
'Broadly interpreted, disclosure is concerned with information in both the financial statement and supplementary communication including footless, post-statement events, managements discussion and analysis of operations for the forthcoming year, financial and operating forecasts, and additional financial statements covering segmental disclosure and extensions beyond historical cost.'
Evans limits the disclosure's congeniality only at the things which is concerning with the financial reporting. The management statement in other; dissimilar mass media or newspaper and also information outside the financial reporting' scope do not include in disclosure congeniality. Meanwhile, Wolk, Tearney, and Dodd also include the segmental' financial statement and statement which reflected the price's change as part of disclosure.
Expression also often meant as ready information more than what communicable in the form of formal financial statement. This matter seems in line with idea FASB in its conceptual framework as following (SFAC No. 1, PRG. 5, in Suwardjono, 2005):
'Although financial reporting and financial statements have essentially the same objectives, some useful information is better provided by financial statement and some is better provided, or can only be provided, by means of financial reporting other than financial statements.'
Disclosure's Target
In general, disclosure's target presents the information which is considered necessary to reach financial reporting target and to serve various party having importance different each other. While the special target is as follows (in Suwardjono, 2005):
1) The Protection target
The protection target based on the idea that do n
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