Corporate Social and Environmental Performance: A Comparative Study Between Indonesian Companies and Multinational Companies (MNCS) Operating in Indonesia
This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial performance?...
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| Format: | Article |
| Language: | English |
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Universitas Sebelas Maret
2012-04-01
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| Series: | Jurnal Akuntansi dan Bisnis |
| Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/40 |
| Summary: | This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial performance? This study uses the approach to measurement of corporate social and environmental performance (CSEP) and applies each component of the CSR to determine the index of CSEP disclosure contained in the CARs. This variable includes the following components: human resource, community involvement, and environmental performance. The findings of the study are that in terms of social variable, the performance of Indonesian companies and MNCs is the same, while in terms of environmental perspective, performance of MNCs is better than the one of Indonesia companies. In Indonesian companies, the relation of corporate social and environmental performance does not exist, while in MNCs the relation is partially supported for social perspective and mostly supported for environmental perspective. |
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| ISSN: | 1412-0852 2580-5444 |