คุณภาพของการประยุกต์ใช้การบัญชีสังคม: รากฐานที่มั่นคง สู่ความยั่งยืนของธุรกิจ
DOI:
https://doi.org/10.14456/jirgs.2023.10คำสำคัญ:
ความรับผิดชอบต่อสังคม, การบัญชีสังคม, ความยั่งยืนของธุรกิจบทคัดย่อ
การบัญชีสังคมเป็นการปฏิบัติทางบัญชีในการนำเสนอข้อมูลในการดำเนินธุรกิจผ่านรายงานทางการเงินในหลายรูปแบบ ซึ่งมาตรฐานการรายงานทุกฉบับล้วนก็มีจุดมุ่งหมายที่คาดหวังว่าธุรกิจจะสามารถสื่อสารข้อมูลความรับผิดชอบต่อสังคมให้กลุ่มของผู้มีส่วนได้เสีย ได้รับทราบเพื่อประกอบการตัดสินใจเชิงเศรษฐกิจและสังคมซึ่งเป็นข้อมูลที่ธุรกิจสมัครใจให้แก่สังคมและผู้มีส่วนได้เสียกับธุรกิจเพื่อสร้างภาพลักษณ์ที่ดีให้กับธุรกิจในการสร้างประโยชน์ต่อสังคมและสิ่งแวดล้อม ผู้ประกอบธุรกิจควรต้องให้ความสำคัญในเรื่องความรับผิดชอบต่อสังคมเพื่อให้สามารถตอบสนองต่อความคาดหวังของสังคมได้อย่างแท้จริง โดยเฉพาะบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยซึ่งเป็นธุรกิจที่ต้องการการยอมรับและศรัทธาจากสังคมเป็นอย่างมาก เนื่องจากส่งผลโดยตรงต่อความสำเร็จของการบรรลุเป้าหมายระยะยาว ทั้งการเพิ่มขึ้นอย่างต่อเนื่องของยอดขาย รายได้ ฐานะทางการเงิน และผลกำไรทางธุรกิจ การเติบโตของการลงทุนและส่วนแบ่งการตลาดเมื่อเทียบกับผลการดำเนินงานที่ผ่านมา การสร้างความได้เปรียบในการแข่งขัน การสร้างความสัมพันธ์ที่ดีกับผู้มีส่วนได้ส่วนเสียทั้งหมด ตลอดจนการสร้างมูลค่าเพิ่มทางธุรกิจจากความรับผิดชอบต่อสังคมและสิ่งแวดล้อม คุณภาพของการประยุกต์ใช้การบัญชีสังคมจึงเปรียบเสมือนเครื่องมือช่วยให้การดำเนินธุรกิจสามารถขับเคลื่อนไปได้อย่างต่อเนื่องและยั่งยืน
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