Implementasi Corporate Social Responsibilty: Perspektif Teoritis

Abstract

Abstrak: Implementasi Corporate Social Responsibility (CSR) dalam Perspektif Teoritis. Dalam beberapa dekade terakhir telah terjadi semacam evolusi dalam praktik pelaporan keuangan yaitu makin banyaknya informasi yang diungkapkan dalam pelaporan keuangan melalui pengungkapan sukarela seperti Corporate Social Responsibility Reporting. Salah satu aspek yang diungkapkan secara sukarela dalam pelaporan keuangan tersebut adalah informasi tentang aspek sosial dan lingkungan berkaitan dengan kegiatan bisnis yangdijalankan perusahaan. Ada berbagai alasan yang dapat digunakan untuk menjelaskan fenomena ini. Salah salah satunya adalah keinginan perusahaan agar terlihat legitimate di mata stakeholders-nya. Artikel ini mencoba memotret praktik pengungkapan informasi sosial dan lingkungan menggunakan teori Decision-Usefulness, Economic-Based.Theory, Political Economy Theory, Stakeholder Theory yang melandasi praktik tersebut.

Abstract: Implementation of Corporate Social Responsibility (CSR) inTheoretical Perspective. In recent decades there has been an evolution in the practice of financial reporting by the increasing amount of information through voluntary disclosure suchas CorporateSocial Responsibility Reporting. Reporting aspects are social and environmental aspects pertaining to bussiness activities conducted by the corporation. There are reasons that can be used to explain this phenomenon. One of which is the desire of the corporation to appear legitimate in the eyes of its stakeholders. This article is trying to portray the social and environmental disclosure practice under DecisionUsefulnessTheory, Economic-Based Theory, Political Economy Theory, as well as Stakeholder Theory.

Kata kunci: corporate social responsibility, Decision-Usefulness Theory, Economic-Based Theory, Political Economy Theory,
Stakeholder Theory