| Title |
Integrating corporate social responsibility into internal decision-making in leading retail chains in Lithuania: A responsibility accounting perspective |
| Translation of Title |
Integracja społecznej odpowiedzialności biznesu z procesami decyzyjnymi w wiodących sieciach handlu detalicznego na Litwie: perspektywa rachunkowości odpowiedzialności. |
| Authors |
Špogienė, Gintarė ; Tamulevičienė, Daiva ; Rudžionienė, Kristina |
| DOI |
10.5604/01.3001.0055.4531 |
| Full Text |
|
| Is Part of |
Zeszyty Teoretyczne Rachunkowości = Theoretical journal of accounting.. Warszawa : Stowarzyszenie Ksiegowych w Polsce. 2025, vol. 49, no. 4, p. 231-252.. ISSN 1641-4381. eISSN 2391-677X |
| Keywords [eng] |
CSR ; sustainability reporting ; responsibility accounting ; management accounting ; stakeholders |
| Abstract [eng] |
Purpose: To reduce the informational noise caused by excessive corporate social responsibility (CSR) disclosures and to enhance the transparency of CSR integration into business processes, this paper proposes a framework for integrating CSR into the responsibility accounting and reporting (RAR) process. Methodology/approach: The study analyses publicly available sustainability reports and other CSR-related digital content as evidence of socially responsible behaviour. It also examines how CSR is integrated into internal accountability processes through in-depth interviews with selected employees. Findings: The research reveals that growing volumes of data and selectively disclosed information obscure potential issues. To support more transparent managerial decision-making, RAR must be adapted to include stakeholder impact assessment and to categorise decisions into financial, philanthropic, and socially responsible types. Research limitations/implications: The subjectivity of respondents may limit the comprehensive assessment of all CSR dimensions and their integration into internal processes. Originality/value: This study highlights a disconnect between externally disclosed CSR information and that used in managerial decision-making. Such inconsistency risks undermining the essence of CSR, increases administrative costs, and complicates ethically grounded governance. Enhancing transparency requires alignment between declared and practised CSR information. |
| Published |
Warszawa : Stowarzyszenie Ksiegowych w Polsce |
| Type |
Journal article |
| Language |
English |
| Publication date |
2025 |
| CC license |
|
