Thực trạng công tác kế toán trách nhiệm xã hội tại các doanh nghiệp trên tỉnh Quảng Ninh

Abstract

Quang Ninh province is an economic center in the Northeast region, a province with mineral resources, large coal reserves (accounting for 90% of the country’s coal reserves), raw materials for the production of construction materials, and supplies for domestic and export industries such as wood, sand...The province’s development has been contributed by nearly 40% of coal, electricity, and leather production enterprises that have been thoroughly using a l available natural and social resources in the province... these industries also contribute over 70% to the province’s budget. However, those production and business activities have caused severe environmental destruction and po lution. In the current period when the province is implementing the goal of converting the economic model from “brown” to “green” towards sustainable development, businesses wi l be the first subjects to conduct business associated with social responsibility so that Quang Ninh can achieve the above goal. Social responsibility accounting wi l help businesses control their social responsibility activities while a lowing businesses to evaluate the impact of social responsibility work on their profits. This article wi l research the current situation and suggest some solutions to enhance the application of social responsibility accounting tools to businesses in Quang
Ninh province in the future.