Green Scandal Implementation on Corporate Social Responsibility Reporting: A Systematic Literature Review

Mediaty; Indo  Sengngeng; Abdul Hamid  Habbe

doi:10.55927/ijbae.v2i6.7367

Authors

Mediaty Economics and Business Hasanuddin University
Indo Sengngeng Caready Auction House Makassar
Abdul Hamid Habbe Economics and Business Hasanuddin University

DOI:

https://doi.org/10.55927/ijbae.v2i6.7367

Keywords:

Corporate Social Responsibility, Legitimacy, Accountability, Stakeholder

Abstract

This research aims to analyze and examine empirical evidence regarding corporate green scandals in the disclosure of Corporate Social Responsibility. Using the Systematic Literature Review method by taking previous research data. Researchers selected samples from several literature that had been obtained through Simplified Approach analysis in order to simplify each finding. Thus, 30 articles were obtained that were considered relevant in this research to answer the research questions that had been formulated. From the research, it was found that CSR disclosures carried out by companies are a form of legitimacy and are expected to provide the view that organizations are continuously trying to create harmony between the social values inherent in a company's activities and the behavioral norms that exist in the social system of society. CSR implementation should be an initial investment because it can provide long-term benefits to the company.

Downloads

Download data is not yet available.

References

Ackermann, F., dan Eden, C. (2010). Strategic Management of Stakeholders: Theory and Practice. International Journal of Strategic Management. Vol 4. Pp. 179-196

Ashforth, B. E., Harrison, S. H., & Corley, K. G. (2008). Identification in organizations: An examination of four fundamental questions. Journal of Management, 34(3), 325–374.

Beckman, T., Colwell, A., & Cunningham, P. H. (2009). The emergence of corporate social responsibility in Chile: The importance of authenticity and social networks. Journal of Business Ethics, 86, 191–206.

Certo, S.T. dan S.C. Certo. 2006. Modern Management. Pearson Prentice Hall, United States

Cheah, S.S., Jeffrey. Kok - Hooi Lim. (2023). Effects of internal and external corporate social responsibility on employee job satisfaction during a pandemic: A medical device industry perspective. European Management Journal 0263-2373. Malaysia.

Connors, S., Anderson-MacDonald, S., & Thomson, M. (2017). Overcoming the ‘window dressing’ effect: Mitigating the negative effects of inherent skepticism towards corporate social responsibility. Journal of Business Ethics, 145(3), 599–621. https://doi.org/10.1007/s10551-015-2858-z

Deegan, C. 2002. Introduction: The Legitimising Effect of Social and Environmental Disclosure – A Theoritical Foundation. Accounting, Auditing, and Accountability Journal, Vol.5 No.3: 282-311.

Deegan, C. 2004. Financial Accounting Theory. McGraw-Hill Book Company: Sydney.

Du, S., Bhattacharya, C. B., & Sen, S. (2015). Corporate social responsibility, multi-faceted job-products, and employee outcomes. Journal of Business Ethics, 131(2), 319–335. https://doi.org/10.1007/s10551-014-2286-5

Dowling, J. and Pfeffer, J. (1975) Organizational Legitimacy: Social Values and Organizational Behavior. Pacific Sociological Review, 18, 122-136. https://doi.org/10.2307/1388226

Farooq, Farooq, & Jasimuddin, 2014. Employees response to corporate social responsibility: Exploring the role of employees' collectivist orientation. European Management Journal, 32(6), 916-927.

Freeman, R, E., danDmytryev, S, (2017) Corporate Social Responsibility and Stakeholder Theory: Learning Form Each Other. Symphony Emerging Issues in Management. Vol 2. Pp. 7-15.

Idrawahyuni, Alimuddin, Habbe. H, & Mediaty. (2020). Esensi Akuntansi Lingkungan dalam Keberlanjutan Perusahaan. Jurnal Ilmiah Akuntansi Manajemen 3 (2).

DOI: 10.35326/jiam.v3i2

Lesmana, Y dan J. Tarigan. 2014. “Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Publik dari Sisi Asset Management Ratios”. Business Accounting Review. Vol. 2, No. 1, hlm 101–110.

Li, YingXia. Chih Hung Chen. (2023). The impact of employee-perceived CSR on organizational citizenship behavior evidence from China. Asia Pacific Management Review. Guangxi, China.

Lindawati, Puspita. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma JAMAL. 6(1). http://dx.doi.org/DOI: 10.18202/jamal.2015.04.6013

Mashaw, Jerry L. (2006). “Accountability and Institutional Design: Some Thoughts on the Grammar of Governance”. Public Accountability: Designs, Dilemmas and Experiences.

McShane, L., & Cunningham, P. (2012). To thine own self be true? Employees’ judgments of the authenticity of their organization’s corporate social responsibility program. Journal of Business Ethics, 108(1), 81–100.

McWilliams, A. & Siegel, D. (2001). Corporate Social Responsibility: A Theory of the Firm Perspective. The Academy of Management Review.

Porter, M.E. and Kramer, M.R. (2011) The Big Idea: Creating Shared Value. Harvard Business Review, 89, 2-17.

Francisca Farache Keith J. Perks, (2010),"CSR Advertisements: A Legitimacy Tool?", Corporate Communications: An International Journal, Vol. 15 Iss 3 pp. 235 - 248

Rosa, Manuel Gonz´alez-De-la. Yaiza Armas-Cruz. Daniel Dorta-Afonso. Francisco J, García-Rodríguez. (2023). The impact of employee-oriented CSR on quality of life: Evidence from the hospitality industry. Tourism Management 97 104740. Canary Islands, Spain.

Sarra, Hustna Dara., dan Sustari Alamsyah. (2020). Pengaruh Kinerja Lingkungan, Citra Perusahaan dan Media Exposure terhadap Pengungkapan CSR. Prosiding Simposium Nasional Multidisiplin. Vol, 2, 410-417.

Sua, Lujun. Scott R, Swansonb. (2019). Perceived corporate social responsibility's impact on the well-being and supportive green behaviors of hotel employees: The mediating role of the employee-corporate relationship. Tourism Management 72 437–450. USA.

Suchman, M., C. (1995), Managing Legitimacy: Strategic and Institutional Approaches, The Academy of Management Review, Vol. 20, No. 3 (Jul., 1995), pp. 571-610.

Youna, Hyewon. Kiwon, Leeb, Seoki Leec. (2018). Effects of corporate social responsibility on employees in the casino industry, Tourism Management 68 328–335. Seoul, South Korea.

Zainal, D. & Zainuddin S. (2013). Corporate Social Responsibility Reporting in Malaysia: A Research Note. Journal of Accounting Perspectives, Vol. 6, December 2013, 21-36 orea.