THE ROLE OF FINANCIAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING
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- 1-5 Chapters
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- Abstract : Available
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- Recommended for : Student Researchers
- NGN 5000
ABSTRACT
This study explores THE ROLE OF FINANCIAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING, aiming to understand how accounting practices support CSR initiatives, identify challenges in integrating CSR with financial reporting, and evaluate the overall impact on corporate reputation and stakeholder engagement. A survey design is employed to gather data from professionals involved in CSR and financial accounting. Using Taro Yamane's formula, a sample size of 280 respondents was determined, ensuring statistical significance and reliability. The research focuses on Lagos, a center for corporate activities with significant CSR initiatives. The reliability coefficient score of the survey instrument was 0.87, indicating strong reliability. Findings reveal that financial accounting plays a vital role in CSR reporting by providing a framework for transparency and accountability. However, challenges such as varying reporting standards, integrating non-financial metrics, and ensuring data accuracy were identified. The study recommends the development of standardized CSR reporting guidelines, enhanced training for accountants, and improved collaboration between financial and CSR teams to optimize the role of financial accounting in supporting CSR initiatives.
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