Corporate Social Responsibility Reporting and AccountabilityToward Sustainability: A Qualitative Study at Hotel YusraFrom An Islamic Accounting Perspective
DOI:
https://doi.org/10.14419/yetj1p98Keywords:
Corporate Social Responsibility; Sustainability; Accountability; CSR Reporting; Islamic Accounting; Sharia HotelAbstract
This study aims to explore and interpret corporate social responsibility (CSR) reporting and accountability practices toward sustainability at Hotel Yusro, a sharia-based hotel in Indonesia, from an Islamic accounting perspective. This research employs a qualitative approach using an interpretive paradigm. Data were collected through participatory observations, in-depth interviews with key informants involved in CSR implementation and financial management, and analysis of CSR-related documents and reports. The data were analysed using triangulation techniques to ensure validity and reliability. The findings indicate that CSR practices at Hotel Yusro are implemented based on Islamic values and demonstrate convergence with conventional CSR typologies, particularly in the dimensions of economic, social, and environmental accountability. Islamic values enrich CSR practices by strengthening accountability mechanisms, especially in CSR budgeting, reporting, and disclosure, positioning CSR not only as a business strategy but also as a form of ethical responsibility. The study also finds that CSR expenditures are recognised as operating expenses and managed through internal reporting mechanisms that reflect transparency and responsibility toward stakeholders. This study contributes to the development of accounting science, particularly in the field of CSR reporting and accountability toward sustainability within Islamic-oriented hospitality organisations. The findings provide empirical insights into how Islamic accounting values can strengthen sustainability-oriented accountability practices in the hospitality sector.
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