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Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan

Ang Swat Lin Lindawati · Marsella Eka Puspita

170 citations0/0 files storedJurnal Akuntansi Multiparadigma

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Corporate Governance and Financial Management

Abstract

Abstrak : Corporate Social Responsibilty : Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan . Penelitian ini bertujuan menjelaskan signifikansi teori dalam proses pembentukan lahirnya konsep Corporate Social Responsibility (CSR). Keberlanjutan perusahaan bergantung pada tanggung jawabnya atas dampak yang ditimbulkan kepada stakeholder melalui pengungkapan CSR. CSR menjadi sinyal yang diberikan pihak manajemen kepada seluruh stakeholder mengenai prospek perusahaan di masa depan serta menunjukkan nilai lebih yang dimiliki perusahaan atas kepeduliannya terhadap dampak ekonomi, sosial dan lingkungan yang timbul dari aktivitas perusahaan. Perbedaan kepentingan antara masyarakat dan perusahaan dari segi penilaian dan harapan disebut sebagai legitimacy gap . Secara teoretikal, pengungkapan CSR oleh pihak perusahaan dapat meminimalisir l egitimacy gap melalui peningkatan kesesuaian operasi perusahaan dan harapan masyarakat. Abstract: Corporate Social Responsibility: Implication of Stakeholder and Legitimation Gap in Improving Company Performance. This study aims to explain some of the significance theories in order to establishing the CSR concept for the company. This responsibility is communicated by the company to its stakeholders through the disclosure of Corporate Social Responsibility (CSR). CSR is provided by the management to stakeholders, potential investors about the future company’s prospects and show the company’s value by the impact on the economic, social and environment from its activities. The differences of interest between company and societies in term of valuation and expectations created the legitimacy gap. In the theoretical concepts explained CSR disclosure by the company can minimize the legitimacy gap.

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References

2010Strategic management a stakeholder approach 2007The Social Responsibility of Business Is to Increase Its Profits 1999Cannibals with forks: the triple bottom line of 21st century business 2007Strategy and society: the link between competitive advantage and corporate social responsibility 1999Corporate Social Responsibility 1975Organizational Legitimacy: Social Values and Organizational Behavior 2002Introduction 1985AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY.

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