WHY CSR IS RELEVANT TO ENVIRONMENTAL PROTECTION? A STUDY OF CSR PERFORMANCE ON INDONESIAN LIMITED LIABILITY STATE-OWNED COMPANIES
DOI:
https://doi.org/10.31436/iiumlj.v29i(S2).679Keywords:
corporate social responsibility, corporate governance, environmental protectionAbstract
Nowadays, companies are not only required to provide information on financial accountability but also about corporate performance related to environmental and social activities to promote shareholder values and sustainable practices. In Indonesia, corporate social and environmental responsibility is an emerging and relatively new concept in terms of practices, economic and political aspects. This paper aims to investigate the performance of the social and environmental responsibility of three limited liability state-owned companies in Indonesia and covering the company’s reports, namely annual report, CSR report, and sustainability report. The study concluded that there is a significant relation between CSR activities, social and environmental protection on Indonesian limited liability state-owned companies, both in relation to legal obligation, as well as relating to company’s commitment to show environmentally good behaviour through CSR activities.
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