Main Article Content
This study aims to critically examine the social and environmental accounting practices carried out by the Bakaru hydropower plant based on the perspective of Jurgen Habermas, this research was carried out at the Bakaru hydropower plant by taking informants from employees and the local community around the company. appointed in the study, collecting data through observation and documentation in various situations in the field, the data were analyzed with a qualitative approach using Jurgen Habermas' critical communication action theory to review the reality of social and environmental accounting practices. The results of the study show that the application of corporate social and environmental accountingnot yet fully felt by the surrounding community as beneficiaries, this is due to the lack of corporate responsibility (CSR) programs issued by the Bakaru PLTA, the programs that are mostly implemented are still aid and have not been oriented towards sustainability in providingreporting on prevention and maintenance of environmental activities.
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