THE FUTURE OF CSR/SUSTAINABILITY IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.24071/icebmr.v3i1.167Keywords:
CSR, Sustainability, Systematic Literature ReviewAbstract
As a part of the United Nations, Indonesia is participating in sustaining the world by enacting several regulations regarding Corporate Social Responsibility (CSR). Research publications on CSR/sustainability show the CSR/sustainability implementation and reflect how academicians view CSR/sustainability. Based on systematic literature review methods (Snyder, 2019) this study is trying to assess the advancement of CSR/sustainability In Indonesia, its antecedents and consequents, and the agenda for the next research. This study highlights the scholar's perspective on CSR/Sustainability implementation through articles published in Indonesian journals which are listed on SINTA (Science and Technology Index), the prominent research database in Indonesia. Furthermore, this study provides the direction for the future of CSR/Sustainability in Indonesia. Publications on CSR/Sustainability in Indonesia from the year 2008 to 2019 indicate that CSR/Sustainability is perceived as an additional task for the business to do rather than as a strategy for the whole business.
Downloads
References
Amini, M., & Bienstock, C. C. (2014). Corporate sustainability: An integrative definition and framework to evaluate corporate practice and guide academic research. Journal of Cleaner Production, 76, 12–19. https://doi.org/10.1016/j.jclepro.2014.02.016
Anggraeni, D. Y., & Djakman, C. D. (2018). Pengujian Terhadap Kualitas Pengungkpan Csr Di Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(1), 22. https://doi.org/10.24034/j25485024.y2018.v2.i1.2457
Aviyanti, R. D., & Kaluge, D. (2019). The Difference of Corporate Social Responsibility Disclosure and Implementation. JURNAL AKSI Akuntansi Dan Sistem Informasi, 4(2), 87–100.
Awalia, E. N., Anggraini, R., & Prihatni, R. (2015). Pengaruh Dewan Direksi, Dewan Komisaris Independen, Leverage, Dan Aktivitas Perusahaan Terhadap Pengungkapan Sustainability report. Jurnal Ilmiah Wahana Akuntansi, 10(2), 124–139.
Bolis, I., Morioka, S. N., & Sznelwar, L. I. (2014). When sustainable development risks losing its meaning. Delimiting the concept with a comprehensive literature review and a conceptual model. Journal of Cleaner Production, 83, 7–20. https://doi.org/10.1016/j.jclepro.2014.06.041
Carey, P., Liu, L., & Qu, W. (2017). Voluntary Corporate Social Responsibility Reporting and Financial Statement Auditing in China. Journal of Contemporary Accounting & Economics. https://doi.org/10.1016/j.jcae.2017.09.002
Carlson, K. D., & Wu, J. (2011). The Illusion of Statistical Control. Organizational Research Methods, 15(3), 413–435. doi:10.1177/1094428111428817
Chang, S. E. (2018). Has Indonesia’s Unique Progressivism in Mandating Corporate Social Responsibility Achieved Its Ends? Sriwijaya Law Review, 2(2), 131. https://doi.org/10.28946/slrev.vol2.iss2.131.pp131-151
Chen, C.-H., & Li, K.-C. (1998). Can sir be as popular as multiple linear regression? Statistica Sinica, 8(2), 289–316. http://www.jstor.org/stable/24306494
Darmawan, A., Nisa, A., & Rejeki, S. (2018). The Effect of Management Ownership, Institutional Ownership, Corporate Social Responsibility and Profitability to the Company’s Value (A Study on the Companies of Consumed Goods Industry on the IDX 2013-2016). International Journal of Islamic Business and Economics (IJIBEC) 2(2), 107–117.
Dentchev, N., Rauter, R., Jóhannsdóttir, L., Snihur, Y., Rosano, M., Baumgartner, R., Nyberg, T., Tang, X., van Hoof, B., & Jonker, J. (2018). Embracing the variety of sustainable business models: A prolific field of research and a future research agenda. Journal of Cleaner Production, 194, 695–703. https://doi.org/10.1016/j.jclepro.2018.05.156
Djoko, S., Wahyu B., U., & Supriyono. (2013). Peran Corporate Governance Dalam Pengungkapan Sosial Dan Lingkungan: Studi Empiris Badan Usaha Milik Negara. Jurnal Akuntansi & Auditing, 10(1), 93–113.
Dyllick, T., & Muff, K. (2015). Clarifying the Meaning of Sustainable Business: Introducing a Typology From Business-as-Usual to True Business Sustainability. Organization and Environment, 29(2), 156–174. https://doi.org/10.1177/1086026615575176
Egri, C. P., & Ralston, D. A. (2008). Corporate responsibility: A review of international management research from 1998 to 2007. Journal of International Management, 14(4), 319–339. https://doi.org/10.1016/j.intman.2007.09.003
Ekins, P. (1997). The Kuznets curve for the environment and economic growth: Examining the evidence. Environment and Planning A, 29(5), 805–830. https://doi.org/10.1068/a290805
Fauziah, F. E., & Marissan. (2014). Pengaruh Corporate Social Responsibility (Csr) Terhadap Kualitas Laba Dengan Corporate Governance Sebagai Variabel Moderating. Jurnal Akuntansi & Auditing, 11(1), 39–61.
Fisch, C., & Block, J. (2018). Six tips for your (systematic) literature review in business and management research. Management Review Quarterly, 68(2), 103–106. https://doi.org/10.1007/s11301-018-0142-x
Gideon Jojo Amos. (2018). International Journal of Law and Management Researching corporate social responsibility in developing-countries context: a systematic review of the literature. International Journal of Law and Management, 34(1), 1–5.
Hair, J. F. J., Black, W. C., Barry J., B., & Rolph E., A. (2014). Multivariate Data Analysis (MVDA). In Pearson New International Edition (7th ed.). Pearson Education Limited. https://doi.org/10.1002/9781118895238.ch8
Hamidi, D. Y., & Gabrielsson, J. (2014). Developments and trends in research on board leadership: A systematic literature review. International Journal of Business Governance and Ethics, 9(3), 243–268. https://doi.org/10.1504/IJBGE.2014.064739
Hamidu, A. A., Haron, M. H., & Amran, A. (2018). Profit Motive, Stakeholder Needs and Economic Dimension of Corporate Social Responsibility: Analysis on The Moderating Role of Religiosity. Indonesian Journal of Sustainability Accounting and Management, 2(1), 1. https://doi.org/10.28992/ijsam.v2i1.39
Hancock, J (2004). Investing in corporate social responsibility. In a guide to best practice, business planning & the UK’s leading companies. United States: Kogan Page Limited.
Harjanti, W., Evy Rahman, U., & Ridi, H. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117. https://doi.org/10.23917/reaksi.v3i2.6745
Høgevold, N. M., & Svensson, G. (2012). A business sustainability model: A European case study. Journal of Business and Industrial Marketing, 27(2), 142–151. https://doi.org/10.1108/08858621211197001
Irsadunas, Afrida, Y., & Khairani, R. (2018). Tinjauan Etika Bisnis Islam Dalam Pengelolaan Corporate Social Responsibility. JEBI (Jurnal Ekonomi Dan Bisnis Islam), 3(2), 145. https://doi.org/10.15548/jebi.v3i2.174
Jamali, D., & Mirshak, R. (2006). Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context. Journal of Business Ethics, 72(3), 243–262. doi:10.1007/s10551-006-9168-4
Keeble, B. R. (1988). The Brundtland Report: “Our Common Future.” Brundlant Report, 1–300.
Landrum, N. E. (2017). Stages of Corporate Sustainability: Integrating the Strong Sustainability Worldview. Organization & Environment, 108602661771745. doi:10.1177/1086026617717456
Laskar, N., & Gopal Maji, S. (2018). Disclosure of corporate sustainability performance and firm performance in Asia. Asian Review of Accounting, 26(4), 414–443. https://doi.org/10.1108/ARA-02-2017-0029
Lia Uzliawati, Rita Rosiana, & Muhammad Samudi. (2015). Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure (Studies in Banking Registered In Indonesia Stock Exchange Period 2010-2012). Jurnal Akuntansi, 2(1), 1–16. http://fe.unsera.ac.id/wp-content/uploads/2015/03/Volume.-2.-Nomor-1.pdf
Lindananty, L., & Soedarman, M. (2015). Konsistensi Reaksi Pasar Modal Indonesia Terhadap Penerbitan Indeks Sri-Kehati. Jurnal Manajemen Dan Kewirausahaan (Journal of Management and Entrepreneurship), 17(1), 43–54. https://doi.org/10.9744/jmk.17.1.43-54
Lindbergh, L., Jacobsson, M., & Wilson, T. L. (2016). Swedish sustainability through a Zhang and London lens. Competitiveness Review, 26(4), 370–394. https://doi.org/10.1108/CR-05-2014-0014
Luke, & Zulaikha. (2016). Analisis Faktor Yang Mempengaruhi Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014). Jurnal Akuntansi & Auditing, 13(1), 80–96.
Marina, A., & Imam Wahjono, S. (2017). Business Ethics for Business Sustainability in Muhammadiyah Hospital: Evidence From Ponorogo, Indonesia. Journal of Indonesian Economy and Business, 32(3), 178. https://doi.org/10.22146/jieb.17146
Mohamad, R., & Mukhazir, M. R. M. (2008). Corporate Social Responsibility and Islamic Business Organizations: A Proposed Model. Islamic Finance and Business Review, 3(1), 30–42. https://doi.org/10.1111/j.1600-0390.2009.00128.x
Montiel, I., & Delgado-ceballos, J. (2014). Defining and Measuring Corporate Sustainability : Are We There Yet ? Organization & Environment, 27(2), 113–139. https://doi.org/10.1177/1086026614526413
Muhammad, K., & Mulyaningsih. (2017). Kontribusi Karakteristik Perusahaan Dan Corporate Governance Terhadap Publikasi Sustainability Report. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(3), 340–359. https://doi.org/10.24034/j25485024.y2015.v19.i3.1772
Mukhtaruddin, M., Ubaidillah, U., Dewi, K., Hakiki, A., & Nopriyanto, N. (2019). Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable. Indonesian Journal of Sustainability Accounting and Management, 3(1), 55. https://doi.org/10.28992/ijsam.v3i1.74
Nagel, S., Hiss, S., Woschnack, D., & Bernd, E. (2017). Between Efficiency and Resilience : The Classification of Companies According to their Sustainability Performance Source. Historical Social Research / Historische Sozialfo. 42(1).
Naraduhita, D. C., & Sawarjuwono, T. (2012). Corporate Social Responsibility : Upaya Memahami Alasan Dibalik Pengungkapan CSR Bidang Pendidikan. Jurnal Akuntansi & Auditing, 8(2), 95–108.
Nasution, R. M., & Adhariani, D. (2016). Simbolis atau substantif? analisis praktik pelaporan csr. Jurnal Akuntansi Dan Keuangan Indonesia, 13(1), 23–51.
Nurhayati, Imam, G., & Honorata Ratnawati Dwi, P. (2016). Pengaruh Green Marketing Dan Corporate Social Responsibility Terhadap Keputusan Pembelian Dengan Pengetahuan Konsumen Sebagai Variabel Intervening (Studi Pada Toko Swalayan Super Indo Kota Semarang). Media Ekonomi Dan Manajemen, 31(2), 129–143.
Nyarku, K. M., & Oduro, S. (2019). The Mediating Effect of Supplier Relationship Management on CSR and Marketing Performance Relationship. Indonesian Journal of Sustainability Accounting and Management, 3(1), 1. https://doi.org/10.28992/ijsam.v3i1.58
Oshika, T., & Saka, C. (2017). Sustainability KPIs for integrated reporting. Social Responsibility Journal, 13(3), 625–642. https://doi.org/10.1108/SRJ-07-2016-0122
Porter, M. E., & Kramer, M. R. (2006). Strategy & Society The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, December, 1–16.
Prawita, W. D. (2019). Corporate Social Responsibility Dan Corporate Financial Performance: Peran Mediasi Stakeholders Influence Capacity. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(3), 341. https://doi.org/10.24034/j25485024.y2018.v2.i3.3975
Rizka, H., & Romi, S. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149. https://doi.org/10.22216/benefita.v3i2.3432
Ronald, S., Ng, S., & Daromes, F. E. (2019). Corporate Social Responsibility as Economic Mechanism for Creating Firm Value. Indonesian Journal of Sustainability Accounting and Management, 3(1), 22. https://doi.org/10.28992/ijsam.v3i1.69
Segrestin, B., Johnston, A., & Hatchuel, A. (2019). The separation of directors and managers: A historical examination of the status of managers. Journal of Management History, 25(2), 141–164. https://doi.org/10.1108/JMH-11-2018-0060
Shaharir, M. ., & Alinor, M. b. A. . (2013). the Need for a New Definition of Sustainability. Jurnal Ekonomi & Bisnis Indonesia (Fakultas Ekonomi Dan Bisnis Universitas Gadjah Mada), 28(2), 251–268.
Sinaga, N. A. (2019). Analisis Yuridis Terhadap Kewajiban Penerapan Tanggung Jawab Sosial (Corporate Sosial Responsibility)/CSR Terhadap Kesejahteraan Masyarakat Disekitar Lingkungan Perseroan Terbatas (PT). Jurnal Penelitian Pendidikan Sosial Humaniora, Vol. 4 No. 1
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104(July), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sudarmanto, E., & Rio Amanda, M. (2018). Analisis Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure. Jurnal Akuntansi Dan Keuangan, 2(2), 34–65.
Trianaputri, A. R., Siswantoro, D., & Dewi, M. K. (2018). CSR in Islamic Financial Institution : A Literature Review. Tazkia Islamic Finance and Business Review, 11(2), 107–126. https://doi.org/10.30993/tifbr.v11i2.122
Utama, R. W. A., Muhtadi, R., Arifin, N. R., & Mawardi, I. (2019). Tinjauan Maqashid Syariah Dan Fiqh Al-Bi’ah Dalam Green Economy. Jurnal Ekonomi Islam, 10(2), 242–259.
Vos, R. O. (2007). Perspective Defining sustainability: a conceptual orientation. Journal of Chemical Technology & Biotechnology, 82, 334–339. https://doi.org/10.1002/jctb
Wahidah, A., Alim, S., & Reskianti, H. (2017). Pengaruh Corporate Social Responsibility (Csr), Ukuran Perusahaan Dan Interest Based Debt (Ibd) Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Jakarta Islamic Index Periode 2010-2016. MINDS Jurnal Manajemen Dan Inspirasi, 4(2), 122–135. https://doi.org/10.1017/CBO9781107415324.004
Widyadmono, V. M. (2014). The impact of type of industry, company size and leverage on the disclosure of corporate social responsibility: Case on Companies listed in Indonesia Stock Exchange 2009-2012. Jurnal Siasat Bisnis, 18(1), 118–132. https://doi.org/10.20885/jsb.vol18.iss1.art9
Windolph, S. E., Schaltegger, S., & Herzig, C. (2014). Implementing corporate sustainability: What drives the application of sustainability management tools in Germany? Sustainability Accounting, Management and Policy Journal, 5(4), 374–404. https://doi.org/10.1108/SAMPJ-01-2014-0002
Wulantika, O. (2013). Pengaruh Kepemilikan Publik, Ukuran Dewan Komisaris, Profitabilitas Dan Umur Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Ilmiah Wahana Akuntansi, 8(2), 100–117.
Yanuarta, R., Hulwati, & Rozalinda. (2019). Keberlanjutan Keuangan Lembaga Keuangan Mikro. JEBI (Jurnal Ekonomi Dan Bisnis Islam), 4(1), 15–27.
Yulius Kurnia, S., & Daves, J. (2019). Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 572. https://doi.org/10.24034/j25485024.y2018.v2.i4.4036
Zikmund, William G.; Babin, Barry J.; Carr, Jon C.; Griffin, M. (2009). Business Research Methods. South-Western College Pub, 668.
Zulianti, & Ramadania. (2014). Peran Moderasi Csr Pada Pengaruh Citra Merek Terhadap Loyalitas Merek. EKUITAS (Jurnal Ekonomi Dan Keuangan), 18(1), 118–136
Downloads
Published
Issue
Section
License
Copyright (c) 2024 V. Mardi Widyadmono, Tulus Haryono (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
