Do Sustainability Reports Show Corporate Social Responsibility (CSR) and Corporate Social Irresponsibility (CSI)?

Permatasari, Paulina and Kartasasmita, Pius S. and Suryanto, Tulus (2020) Do Sustainability Reports Show Corporate Social Responsibility (CSR) and Corporate Social Irresponsibility (CSI)? In: ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia.

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Abstract

The awareness of sustainability in Indonesia is increasing from year to year. This is evidenced by the increasing number of sustainability reports that companies report. But some case study evidences from around the world have shown how companies can communicate their corporate social responsibility (CSR) policies while also getting involved in corporate social irresponsibility (CSI). Besides, this has not been accompanied by regulations that enforce the increase of reliability in sustainability reporting. In addition, the absence of a standard sustainability report that could be applied in all industries may also result in fraud (incomplete information disclosure) in sustainability reporting. This study shows that companies still emphasizes to have good company image even when disclosed negative information that occurs in the company. Sustainability reporting, which should have been a transparent communication tool, now seems to be polished into a tool to build good corporate reputation.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: sustainability reporting sustainability fraud corporate social responsibility corporate social irresponsibility
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 09 Apr 2021 10:23
Last Modified: 09 Apr 2021 10:23
URI: https://eprints.eudl.eu/id/eprint/2485

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