IMPACT OF SOCIAL RESPONSIBILITY ACCOUNTING ON THE DEVELOPMENT OF THE HOST COMMUNITY (A STUDY OF NIGERIA BREWERIES PLC, ABA)

ABSTRACT Corporate organizations are increasingly expected to operate not only as profit-driven entities but also as responsible contributors to societal development. Social Responsibility Accounting has therefore emerged as an important framework through which organizations measure, report, and evaluate their social and environmental impacts. This study examines the impact of Social Responsibility Accounting on the development of the host community, with particular reference to Nigeria Breweries Plc, Aba. The study investigates how the company's social responsibility initiatives and accounting disclosures influence community development in areas such as employment creation, infrastructure development, educational support, healthcare provision, and environmental sustainability. A descriptive research design was adopted for the study. Data were collected through structured questionnaires administered to residents of the host community, employees of Nigeria Breweries Plc, and selected community leaders. Secondary data were also obtained from company reports, journals, and relevant publications. The findings reveal that Social Responsibility Accounting practices significantly contribute to the development of the host community. The results indicate that Nigeria Breweries Plc has undertaken various initiatives including scholarship programs, community infrastructure development, employment opportunities, and environmental management practices. However, the study also finds that despite these contributions, gaps still exist in communication transparency and the level of community involvement in decision-making processes. The study concludes that effective Social Responsibility Accounting enhances trust between corporations and their host communities, promotes sustainable development, and strengthens corporate reputation. The research therefore recommends that organizations should increase transparency in their social responsibility reporting, actively involve host communities in planning development initiatives, and ensure continuous evaluation of the social impact of their operations.