Coporate Social Responsibility
Coporate Social Responsibility
Jika terjadi ketidakselarasan antara sistem nilai perusahaan dan sistem nilai
masyarakat, maka perusahaan dalam kehilangan legitimasinya, yang selanjutnya
akan mengancam kelangsungan hidup perusahaan (Lindblom, 1994) seperti yang
dikutip oleh Haniffa dan Cooke (2005).
Heinkel, Robert, Alan Kraus and Josef Zechner. 2001. The effect of green
investment on corporate behavior. Journal of Financial and Quantitative Analysis, 36
(4), pp: 431.
Haniffa dan Cooke. 2005. The impact of culture and governance on corporate
social reporting, Journal of Accounting and Public Policy 24 : 391 - 430
Tilt, CA. 1994. The influence of external pressure groups on corporate social
disclosure: some empirical evidence, Accounting, Auditing and Accountability
Journal 7 (4), 56 71.