Corporate social responsibility’s impact on corporate sustainability

Faniawanti Puspa Seruni; Dwi Hartanti

Corporate social responsibility’s impact on corporate sustainability

Faniawanti Puspa Seruni
, Dwi Hartanti

Department of Accounting

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-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 language	English
Title of host publication	Accounting, Auditing, CSR, and the Taxation in a Changing Environment
Subtitle of host publication	A Study on Indonesia
Publisher	Nova Science Publishers, Inc.
Pages	207-216
Number of pages	10
ISBN (Electronic)	9781536165180
ISBN (Print)	9781536162776
Publication status	Published - 1 Jan 2019

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 9 Industry, Innovation, and Infrastructure
SDG 12 Responsible Consumption and Production

Keywords

Corporate governance
Corporate social responsibility
Disclosure
Sustainability

Cite this

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AB - 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.

KW - Corporate governance

KW - Corporate social responsibility

KW - Disclosure

KW - Sustainability

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Corporate social responsibility’s impact on corporate sustainability

Abstract

UN SDGs

Keywords

Other files and links

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Cite this