CORPORATE SOCIAL RESPONSIBILITY DAN MOTIVASI PELAPORANNYA: KESADARAN ATAU LEGITIMASI ?

Abstract

Corporate Social Responsibility (CSR) is a concept that has long been developing but it seems the practice was not followed by the development. The companies who implement CSR and how they report and what prompted the company to report is something that is still open for analysis. Of the few studies conducted on critical research conducted regarding CSR reporting indicates that studies conducted over many derived from the positivist perspective. Very few alternative approaches. From these researches can be understood that based on theoretical concepts which are used as the basis of research performance is concluded that the company implements CSR information disclosure largely motivated by the theory of legitimacy.This has the implication that the implementation of CSR or CSR reporting by companies is caused more by interests than to gain legitimacy because of the awareness of social responsibility, although  still a need for alternative research methods could be explored in more depth about the implementation and reporting of CSR so that it can obtain a better understanding top implementai CSR.