Asmara, Gregorius Yoga Panji and Indiarto, Stefani Lily and Purwoko, Agustinus Joko THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN SUPPORTING SDGS: A PROPRIETY AND FAIRNESS PERSPECTIVE. THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN SUPPORTING SDGS: A PROPRIETY AND FAIRNESS PERSPECTIVE.

Preview	Text Scopus Q3 - 2024 - The Role of Corporate Social Responsibility in Supporting SDGs_ A Propriety and Fairness Perspective.pdf Download (274kB) | Preview
Preview	Text ST THE ROLE OF CORPORATE.pdf Download (152kB) | Preview
Preview	Text Turnitin - 2025 - The Role of Corporate Social Responsibility in Supporting SDGs_ A Propriety and Fairness Perspective.pdf Download (426kB) | Preview

Abstract

Introduction: Increasingly complex environmental challenges demand transparent and accountable measurement of corporate social responsibility (CSR). To create corporate value and monitor social, environmental, and economic impacts, companies and governments collaborate to promote ethical CSR practices and meet existing regulatory requirements, while supporting transparency and accountability in achieving the Sustainable Development Goals (SDGs). However, varying CSR measurement standards often make it difficult to compare performance between companies. Objective: To uncover how stakeholders define the propriety and fairness of companies to achieve the SDGs. Method: Research data were obtained from interviews with company leaders/internal auditors/external auditors/teams involved in the company's CSR evaluation process totaling 81 people. The data collection process was carried out in a hybrid manner. Results and Discussion: In terms of regulations, most companies have complied with regulations related to transparency, financial reporting, and CSR. In terms of propriety and fairness, CSR costs cannot be classified as income, but rather as a reduction in taxable income (expenses). However, it turns out that there are still companies that include CSR costs in other income. Research Implications: This study develops a model for assessing the propriety and fairness of CSR in sustainability reporting, including the social and environmental impacts of its business to support the achievement of SDGs. Originality/Value: This study produces a measurable assessment of the propriety and fairness of corporate CSR, which supports SDGs in improving corporate accountability and transparency.

Actions (login required)

View Item