ACCOUNTANTS' PERCEPTION OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

Abstract

This research sought to analyze the perception of accounting professionals about their contributions in the preparation and dissemination of Corporate Social Responsibility (CSR) practice reports by companies. The data were collected through a survey developed on google forms and distributed to accountants in the State of Mato Grosso via emails and WhatsApp. The data were analyzed from the results obtained by google forms and in the light of the theory of legitimacy.  The evidence from the study is that 77% of respondents said they owned their own businesses and 59.1% reported not having registered any employees. For the majority of respondents, that is, 59.1%, companies need to develop their practices with the concept of corporate social responsibility in mind. Finally, more than 60% of respondents agree that the senior management of companies understands their role in participating in the preparation and dissemination of these reports.