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The impact of management on CSR


Fauzi, Hasan and Md. Idris, Kamil (2010) The impact of management on CSR. Issues in Social and Environmental Accounting, 4 (2). ISSN 1978-0591

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Abstract

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights, and (7) controversial business.

Item Type: Article
Uncontrolled Keywords: CSR, Management, Indonesia, Corporate Governance, Customer, Community and Society, Employment, Human Rights, Controversial business, BUMN
Subjects: H Social Sciences > HF Commerce
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Dr. Kamil Md Idris
Date Deposited: 29 Nov 2010 06:12
Last Modified: 25 Apr 2016 00:23
URI: http://repo.uum.edu.my/id/eprint/1600

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