The Influence of Company Characteristics toward Corporate Social Responsibility Disclosure

FAUZIAH, HAZANAH (2015) The Influence of Company Characteristics toward Corporate Social Responsibility Disclosure. Diploma thesis, Universitas Andalas.

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Abstract

The role of business, in worldwide and especially in the developing countries has evolved over the last few decades from classical “profit maximizing” approach to a “social responsible” approach. From an economic perspective, the company is expected to get the highest profit. However, from the social aspect, the companies contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large. Companies as one of the actor economic, have big influence to the economic life and community. In running their business, company using natural resources, which sometime causes negative impact to the air, for instant, water and land pollution that made companies must be responsible for negative impact that appears during their operational activities. The business is not only responsible to their stockholder but also to their entire stakeholder in a boarder inclusive sense. Under the pressure of various stakeholders and the public, many companies begun to deal with social environmental issues firmly, which is evidence by increase in the communication of social and environmental issues (Gao and joshi, 2009:27). Survey of PriceWaterhouseCoopers (Pwc) of 750 Chief Executive Officers showed that increasing pressure to implement CSR was second ranking of the business challenges in 2000 (Suharto,2008:1) in Pramono (2013).

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