Corporate social responsibility and environmental accounting: An application in textile sector

Firms should take social expectations into account while trying to achieve economic and financial goals. Corporate social responsibility plays an important role in meeting these expectations. One of the aspects of corporate social responsiblity is environmental accounting practices, which serves to protect the environmental structure on a firm's basis. The aim of this study is to determine the level of relationship between firms' understanding of corporate social responsibility and their perception of environmental accounting on a dimensional bases. The sample of the research consists of 155 textile companies located in Gaziantep Organized Industrial Zone. In the study data collected from a face to face survey method with simple random sampling technique. In the analysis for the collected data multivariate statistical analysis techniques were used. As a result of the study, there are positive significant relationship between the understanding of Corporate Social Responsibility and the perception of firms' environmental accounting. Additon to the former information there are also significant relationship between these two variables' sub-dimensions. Another conclusion of the study is that the corporate social responsibility also affects the perception of firms' environmental accounting. In addition, it has been observed that firms' understanding of corporate social responsibility and environmental accounting perceptions shows significant differences according to some demographic variables. Keywords Corporate Social Responsibility, Environment, Environmental accounting