Corporate social responsibility’s impact on corporate sustainability

Faniawanti Puspa Seruni, Dwi Hartanti

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

This research analyzed corporate social responsibility’s impact on corporate sustainability by observing manufacturing companies listed on the Indonesia Stock Exchange during the period 2012 to 2014. Results indicate that disclosure of corporate social responsibilities had a positive and significant impact on corporate sustainability, improving economic value alongside a firm’s social and environmental performance. Therefore, corporate sustainability can be at least partially attained by lowering the firm’s probability of default through disclosure of corporate social responsibility.

Original languageEnglish
Title of host publicationAccounting, Auditing, CSR, and the Taxation in a Changing Environment
Subtitle of host publicationA Study on Indonesia
PublisherNova Science Publishers, Inc.
Pages207-216
Number of pages10
ISBN (Electronic)9781536165180
ISBN (Print)9781536162776
Publication statusPublished - 1 Jan 2019

Keywords

  • Corporate governance
  • Corporate social responsibility
  • Disclosure
  • Sustainability

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