Title

Executive perceptions of CSR

Document Type

Book Chapter

Publisher

Common Ground Publishing LLC

Faculty

Faculty of Business and Law

School

School of Business

RAS ID

17265

Comments

This chapter was originally published as: Djajadikerta, G. H., & Trireksani, T. (2013). Executive Perceptions of CSR. In J. H. Westover, PhD (Eds.). Socially responsible and sustainable business around the globe: The new age of corporate responsibility (pp. 70-79). Champaign, IL: Common Ground Publishing LLC. Original book available here

Abstract

In the last four decades, the practice of corporate social and environmental disclosure (CSED) has been increasing in popularity and acceptance among business entities, scholars and practitioners. However, it has been found that the practice of CSED in developing countries is still very limited. This paper conducts in-depth semistructured interviews to seek perceptions of Indonesian executives about CSED through the lens of stakeholder and legitimacy theories. Evidence from the interviews offers some indications about the level of managerial understanding regarding CSED, the motivations for CSED, and the preferred means for disclosure. The paper reflects on the managerial implications of the findings for future practices.

Access Rights

Not open access

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