1 ACCT3003 Issues in Accounting Theory Topic 5 Positive accounting theory.
Presentation | Accounting Theory
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Transcript of Presentation | Accounting Theory
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No.
1.
2.
3.
4.
Corporate Social Responsibility
GroupMembers:
Accounting, !eory " #ractice
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)ntro&uction
!e Goernment is one o' t!e 'e; in Asia to enact Creporting re
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!at is Corporate SocialResponsibility B
- )t consi&ers t!e current an& 'uture impact o' business operapurc!asing, an& t!e sale o' pro&ucts an& serices on t!e eemployees, local community an& society in general.
- )t is a set o' oluntary actions a business taDes oer an& abocompliance ;it! t!e la;. )t inclu&es, but is not limite& to corgoernance an& p!ilant!ropy.
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nironment, Social
an& Goernance
CorporateResponsibility Cor
Citi(
Sustainability
r-otto
Eariousnames o' CSR.
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#!ilant!ropicresponsibility
conomicresponsibility
0egal respo
t!ical respon
ype o'Corporate social
responsibility
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CompanyFs #role
#etrolium Nasional -er!a& is an oil an& gas company in Malaysia an& 'oAugust 1?64.
$oun&er: engDu Ra(aleig! am(a!.
$ully o;ne& by t!e Goernment.
ea&
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#RNASFs Corporate Social ResponsActiity
a. #rogram -aDti #en&i&iDan #RNAS)t ;as rst intro&uce& in 2%%2.
)t target at proi&ing un&erpriilege& an& aca&emicallyc!allenge& c!il&ren in communities ;!ere it operates ;it! a aca&emic 'oun&ation.
o improe t!e leels o' aca&emic ac!ieement in ScienMat!ematics an& nglis! language among stu&ents.
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b. Nasional Consumer Campaign
#RNAS Hoine& t!e Campaign on 1st anuary 2%%?.
#RNAS sponsore& t!e 3+ Campaign.
A response to a &eteriorating ;orl& economic situation t!at !as bro
on a negatie impact on t!e lies o' Malaysian consumers.
c. +empen +enali AnaD +ita
#RNAS launc!e& t!is programme in 2%%? to support t!e Goernm
to combat t!e use an& abuse o' illegal &rugs.
!e programme also e
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&. Sa!abat #en&i&iDan #encega!an /a&a! =#//a>#RNAS
Aime& at raising a;areness among stu&ents an& teac!ers about subst
an& abuse.
Sa!abat ##/a #RNAS ;as t!e MinistryFs sole nation;i&e a;aren
preention programme.
Earious initiaties un&er t!is programme ;ere organise& in collabor
MalaysiaFs Ministry o' &ucation.
e. #rogramme o' Sentu!an arapan #RNAS)t ;as launc!e& in 2%1%.
Aime& to enable recipient 'amilies to oercome poerty t!roug! a
programmes to assist t!em to trans'orm t!eir lies socially an& eco
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'. #rogramme o' Sentu!an +asi! #RNAS
)t ;as launc!e& in 2%%8.
Aime& to reac! to out to t!e less 'ortunate &uring 'estie seasons t
t!e year.
#RNAS also launc!e& its /eepaali teleision commercial =EC>
JThe Light WithinK.
#RNAS contribute& o' RM8%,%%% to t!e sc!ool to purc!ase com
e
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g. Mer&eDa A;ar&
)t ;as 'oun&e& in 2%%6 by #RNAS, @@onMobil an& S!ell.
$ie categories o' outstan&ing ac!ieements L
1. &ucation an& Community.
2. nironment.
3. ealt!, Science an& ec!nology.
4. utstan&ing Sc!olastic Ac!ieement.
8. utstan&ing Contribution to t!e #eople o' Malaysia.
)n 2%1%, 'our outstan&ing in&ii&uals receie& t!e Mer&eDa A;ar& '
t!e #atron, t!e #rime Minister o' Malaysia.
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!. )mbaD Canyon Conseration Area
)n partners!ip ;it! 5ayasan Saba!, #RNAS !as contribute& substa
in support o' t!e )mbaD Canyon Conseration Area L
1. A region o' une@plore&.
2. #ristine Hungle ;it! a potential 'or ric! bio&iersity.
*se& to set up t!e )mbaD Canyon Stu&y Centre ;!ic! ;ill manage t
con&uct arious actiities inclu&ing researc! enironmental e&ucat
outreac! programmes.
)mbaD Canyon seres as a ;il&li'e corri&or linDing t!e /anum Ealley
-asin.
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i. -eacon #roHect
A signature Corporate Social Responsibility programme &eelope& by
0NG Group o' Companies in collaboration ;it! Sara;aD $orestry Co
S&n -!&.
!e -ACN #roHectFs multiLprong approac! L
1. !e -ACN Ree' -all #roHect.
2. !e Conseration, &ucation, #romotion an& A;areness =C#A
H. coCare
A Hoint programme o' #RNAS C!emicals Group =#CG> an& t!e Mala
Nature Society =MNS>.
!e signature CSR programme 'or #CG ;it! an inestment o' more
million beginning 2%%8 until 2%1?.
)noles t!e re'orestation an& re!abilitation o' ecologically sensiti
mangroe !abitat along Sungai +erti!.
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D. Myanmar
#RNAS continues to manage t!eir socioLeconomic an& !umanitari
un&er t!e 5etagun SocioLconomic /eelopment #rogramme.
$ocuse& on e&ucation, nutrition an& primary !ealt!care, especially
in primary sc!ools.
Resource 0earning Centres an& !omeLbase& arly C!il&!oo& Care a
/eelopment =CC/> centres ;ere built to proi&e e&ucation to sup
&eelopment o' c!il&ren &uring t!eir early years o' c!il&!oo&.
#RNAS also oers computer training to un&erpriilege& c!il&ren
e
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l. Sout! Su&an
#RNAS e@ten&e& support 'or sc!ool re'urbis!ment proHects in uba
Su&an.
#RNAS also supplie& t!e sc!ools ;it! ne; tables, &esDs an& c!
stu&ents an& teac!ers.
#RNAS also &istribute& ne; sc!ool bags an& stationery un&er t
Sc!ool programme.
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)mportant o'Corporate
SocialResponsibility
CSR as a business strategy )ncreasing p
Corpa
)ncreasing society;el'are
-etter employeemorale an&pro&uctiity
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Conclusion
)n terms o' Corporate Social Responsibility actiitie#RNAS is &oing ;ell, but it 'ocuses more on no
&irect actiities. )n or&er to become sustainingcorporation, #RNAS s!oul& start practicing Jre
Corporate Social Responsibility by re&ucing an& stopenironmental &amage cause& by its operations a
actiely seeDs rene;able an& sustainable energysources. )n or&er to moe into sustaining p!ase,
#RNAS must rst treat t!e enironment as its &estaDe!ol&er.