The objective of this research is to uncover how accounting practices related to social and environmental aspects in the
Bakaru hydropower plant are carried out. The informants in this study consisted of employees and local communities
around the company. They have a good understanding of the issues under study. Data is collected through observation
and recording of documentation in various situations in the field. The collected data were analyzed using a qualitative
approach using the theory of critical communicative action from Jürgen Habermas. This approach is used to examine the
real practice of social and environmental accounting. The results showed that the Corporate Social Responsibility (CSR)
program at the Bakaru hydropower plant is in line with the view of how natural relationships should be carried out, in
accordance with the concept of truth proposed by Jurgen Habermas. That is, companies are responsible for the impact of
their operations, and this is based on the expectations of various interested parties. The company has also achieved a level
of compliance in this regard, by implementing CSR through disclosure to the public. However, there is a problem in the
budget allocation for CSR programs every year, because the implementation of these programs does not run effectively.
In this case, the Bakaru hydropower plant does not fully meet claims of authenticity or honesty, and most of the programs
carried out are still assistance and do not have a focus on sustainability in terms of reporting, prevention, and maintenance
of environmental activities.