CRITICAL REVIEW OF CSR AND SEA

2Critical Review of CSR and SEA

CRITICAL REVIEW OF CSR AND SEA

Overview

The article provides an understanding of CSR and SEA based on different entities such as investors, unions, business and governments. Due to different understanding of CSR and SEA among the stated entities, the article provides an analysis of the collected differences through a comparison of SEA based on business analysis, stakeholder-accountability and critical theory.

Positive

The article provides an in depth discussion on how the CSR and SEA are procedurally reported, materiality aspects and entity assumptions among other aspects hence spearheading reasons for misunderstanding of CSR and SEA in institution. Based on the theoretical perspectives, the article identifies as to whether the rules and procedures of the financial accounting offers fair environment for the reporting of CSR. As such, the article identifies that current financial accounting practices pose shortcomings in understanding the CSR hence advocating for triple bottom line for ease understanding of CSR and SEA. It further, the article, engages into descriptive analysis in profitability, measurement and reliability, organization long term and short term goals, organization welfare indicating how the CSR and SEA pose inabilities of meeting individual expectations within Organization. Such an analysis showcases reasons as to why misunderstandings are in existence hence further research to identify solutions.

The article analysis greatly offers intense discussions based on the tensions and the contradictions that are highly observed within the society and the organizations in the field of CSR and SEA. As such, the article will be useful in a complete understanding of SEA and CSR as an interpretively complex field during the research program.