The Synthesis of Concepts for Developing Tools for CSR Activities and Sustainability Accounting Reports

Abstract

This article is documentary research by reviewing and synthesizing related research from national and international academic journal databases. It presents the synthesis of concepts to develop tools for organizing corporate social responsibility (CSR) activities in various formats through a systematic process of organizing activities in 3 components: input, process, and output. The objectives are: 1) Synthesize concepts in developing tools for organizing CSR activities to be aligned with organizational objectives; 2) To extract lessons from good practices of managing the steps in organizing CSR activities to be aligned with the organization's direction; and 3) To study the guidelines for reporting the results of CSR activities that are consistent with ESG information disclosure in sustainability accounting. The study found that: 1) Concept synthesis can systematically define the nature of activities, establish activity boundaries, and lead to proper implementation by designing them based on the operator's skills. 2) Lessons learned as operational guidelines enable clear and appropriate sequencing of operational steps toward goals. 3)  Accounting reporting demonstrates a direct link to socially responsible business practices, managing environmental disclosure under the principles of environmental, social, and governance (ESG).