CORPORATE SOCAIL RESPONSIBILITY IN HEALTHCARE: AN ACCOUNTING AND STRATEGIC PERSPECTIVE

Corporate Social Responsibility (CSR) in healthcare is not only a moral obligation but also a financial and strategic investment. From an accounting perspective, CSR requires systematic measurement, disclosure, and evaluation to ensure transparency and accountability. This study explores how healthcare organizations record and report CSR initiatives, linking them to long-term financial performance and social value creation. It examines the role of CSR expenditure in budgets, cost–benefit analysis of community health projects, and the alignment of CSR reporting with global accounting standards such as International Financial Reporting Standards (IFRS) and Global Reporting Initiative (GRI). By integrating accounting principles with healthcare CSR practices, this study highlights how financial discipline can enhance credibility, improve stakeholder trust, and promote sustainable healthcare growth.