MOTIVASI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN
DOI:
https://doi.org/10.35446/akuntansikompetif.v4i2.667Abstract
Tuntutan perusahaan untuk melaksanakan tanggung jawab sosial dan lingkungan juga menimbulkan tuntutan pengungkapan tanggung jawab sosial dan lingkungan. Pengungkapan ini dimotivasi oleh berbagai faktor yang berbeda. Oleh karena itu, penelitian ini bertujuan untuk menganalisis praktik pengungkapan dan motivasi perusahaan dalam mengungkapkan tanggung jawab sosial dan lingkungan. Penelitian ini dilakukan pada 30 perusahaan dengan kapitalisasi pasar terbesar yang terdaftar di Bursa Efek Indonesia pada tahun 2019. Untuk menggali motivasi perusahaan dalam mengungkapkan tanggung jawab sosial dan lingkungan, dilakukan analisis isi dengan menggunakan kata kunci yang merepresentasikan motivasi perusahaan. Terdapat 5 (lima) motif perusahaan dalam mengungkapkan tanggung jawab sosial dan lingkungan yang meliputi: kepedulian terhadap pemangku kepentingan, kepedulian terhadap lingkungan, kepatuhan terhadap peraturan, kepedulian terhadap pemegang saham, dan peningkatan operasional. Hasil penelitian menunjukkan bahwa industri yang peka terhadap masalah lingkungan lebih banyak mengungkapkan tanggung jawab sosial dan lingkungan daripada industri yang tidak peka terhadap masalah lingkungan. Penelitian ini juga menemukan bahwa motivasi terbesar perusahaan untuk mengungkapkan tanggung jawab sosial dan lingkungan adalah kepatuhan terhadap peraturan.
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Ali, W., Alsayegh, M. F., Ahmad, Z., Mahmood, Z., & Iqbal, J. (2018). The relationship between social visibility and CSR disclosure. Sustainability (Switzerland), 10(3). https://doi.org/10.3390/su10030866
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Amran, A., & Devi, S. S. (2008). The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia. Managerial Auditing Journal, 23(4), 386–404. https://doi.org/10.1108/02686900810864327
Corbett, C. J., & Klassen, R. D. (2006). Extending the horizons: Environmental excellence as key to improving operations. Manufacturing and Service Operations Management, 8(1), 5–22. https://doi.org/10.1287/msom.1060.0095
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Deegan, C. (2002). The legitimising effect of social and environmental disclosures. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852
Djajadikerta, H. G., & Trireksani, T. (2012). Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites. Journal of Applied Accounting Research, Vol. 13, pp. 21–36. https://doi.org/10.1108/09675421211231899
Downe-Wamboldt, B. (1992). Content analysis: Method, applications, and issues. Health Care for Women International, 13(3), 313–321. https://doi.org/10.1080/07399339209516006
Garvare, R., & Johansson, P. (2010). Management for sustainability - a stakeholder theory. Total Quality Management and Business Excellence, 21(7), 737–744. https://doi.org/10.1080/14783363.2010.483095
Golob, U., & Bartlett, J. L. (2007). Communicating about corporate social responsibility: A comparative study of CSR reporting in Australia and Slovenia. Public Relations Review, 33(1), 1–9. https://doi.org/10.1016/j.pubrev.2006.11.001
Guidry, R. P., & Patten, D. M. (2010). Market reactions to the first‐time issuance of corporate sustainability reports. Sustainability Accounting, Management and Policy Journal, 1(1), 33–50. https://doi.org/10.1108/20408021011059214
Gunawan, J. (2015). Corporate social disclosures in Indonesia: Stakeholders’ influence and motivation. Social Responsibility Journal, 11(3), 535–552. https://doi.org/10.1108/SRJ-04-2014-0048
Gunawan, J., Djajadikerta, H., & Malcolm, S. (2009). an Examination of Corporate Social Disclosures in the Annual Reports of. 13–36.
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005
Islam, A. M., & Deegan, C. (2008). Motivations for an organisation within a developing country to report social responsibility information: Evidence from Bangladesh. Accounting, Auditing and Accountability Journal, 21(6), 850–874. https://doi.org/10.1108/09513570810893272
Joshi, P. L., & Gao, S. S. (2009). Multinational corporations’ corporate social and environmental disclosures (CSED) on web sites. International Journal of Commerce and Management, 19(1), 27–44. https://doi.org/10.1108/10569210910939654
Kleine, A., & Hauff, M. Von. (2009). Sustainability-driven implementation of corporate social responsibility: Application of the integrative sustainability triangle. Journal of Business Ethics, 85(SUPPL. 3), 517–533. https://doi.org/10.1007/s10551-009-0212-z
Maruzani, N. (2013). Factors Influencing Corporate Social and Environmental Disclosure (CSED) Practices in the Developing Countries: An Institutional Theoretical Perspective. International Journal of Asian Social Science, 3(3), 669–681. Retrieved from http://www.aessweb.com/abstract.php?m=March(1)2013&id=5007&aid=1872
Muwazir, M. R., & Hadi, N. A. (2014). Motivation for Csr Practices : Evidence From Financial. The 2nd International Conference on Business, Economics and Accounting, (26-28 March), 93–99.
Othman, S., Darus, F., & Arshad, R. (2011). The influence of coercive isomorphism on corporate social responsibility reporting and reputation. Social Responsibility Journal, 7(1), 118–135. https://doi.org/10.1108/17471111111114585
Patten, D. M., & Zhao, N. (2014). Standalone CSR reporting by U.S. retail companies. Accounting Forum, 38(2), 132–144. https://doi.org/10.1016/j.accfor.2014.01.002
Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. British Accounting Review, 48(1), 102–116. https://doi.org/10.1016/j.bar.2014.10.007
Rangan, K., Chase, L., & Karim, S. (2015). The truth about CSR. Harvard Business Review.
Robins, F. (2008). Why corporate social responsibility should be popularised but not imposed. Corporate Governance, 8(3), 330–341. https://doi.org/10.1108/14720700810879204
Schaltegger, S., & Burritt, R. (2018). Business cases and corporate engagement with sustainability: Differentiating ethical motivations. Journal of Business Ethics, 147(2), 241–259. https://doi.org/10.1007/s10551-015-2938-0
Sekaran, U., & Bougie, R. (2016). Research Methods for Business, A Skill Building Approach. In John Wiley & Sons Ltd (Seventh Ed). https://doi.org/10.1007/978-94-007-0753-5_102084
Sembiring, M. S., Maksum, A., & Bukit, R. (2019). Determinants of Corporate Social and Environmental Disclosures in Indonesian Listed Companies. Proceedings of the 1st Aceh Global Conference (AGC 2018). https://doi.org/10.2991/agc-18.2019.87
Sumarsono, D., Sudardi, B., Warto, W., & Abdullah, W. (2018). The hotel’s responsibilities in actualizing environtmental justice: The study of CSR practice on 5-star hotel environmental conservation. E3S Web of Conferences, 74. https://doi.org/10.1051/e3sconf/20187401006
Sweeney, L., & Coughlan, J. (2008). Do different industries report Corporate Social Responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113–124. https://doi.org/10.1080/13527260701856657
Venkataraman, S. (2019). Stakeholder Approach to Corporate Sustainability: A Review. (March).
Weber, O., Koellner, T., Habegger, D., Steffensen, H., & Ohnemus, P. (2008). The relation between the GRI indicators and the financial performance of firms. Progress in Industrial Ecology: An International Journal, 5(3), 236–254. https://doi.org/10.1504/PIE.2008.019127
Weder, F., Einwiller, S., & Eberwein, T. (2019). Heading for new shores: Impact Orientation of CSR Communication andThe Need for Communicative Responsibilty. Corporate Communications: An International Journal, 24(2), 198–211. https://doi.org/10.1108/CCIJ-02-2019-0020
Yu, Y., & Choi, Y. (2016). Stakeholder pressure and CSR adoption: The mediating role of organizational culture for Chinese companies. Social Science Journal, 53(2), 226–235. https://doi.org/10.1016/j.soscij.2014.07.006
Yusoff, H., Lehman, G., & Nasir, M. N. (2006). Environmental engagements through the lens of disclosure practices: A Malaysian story. Asian Review of Accounting, 14(1-2), 122–148. https://doi.org/10.1108/13217340610729509
