New systems of accounting: The incorporation of social and environmental factors within external reporting
Abstract
This research aims to explore new systems of accounting—the incorporation of social and environmental factors within external reporting in Indonesian companies. In this study, the method of data collection used, namely the library method. The method of collecting library data is done by collecting data from sources or books relevant to research. However, data shows that the incorporation of social and environmental factors within external reporting has not been fully reported. Triple Bottom Line (TBL) is now being watched by organizations to report their responses on environmental, social, and economic performance issues.
How to Cite This Article
Listia Brigita Sinaga, Nurmala Sari Ritonga, Iskandar Muda (2021). New systems of accounting: The incorporation of social and environmental factors within external reporting. International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 2(4), 405-408.