Does Corporate Social Responsibility related to Firm Value

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Daryanto, Wiwiek Mardawiyah and Janette, Janette and Angelina, Angelina (2020) Does Corporate Social Responsibility related to Firm Value. International Journal of Business, Economics and Law, 21 (3). pp. 1-8. ISSN 2289-1552

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Purpose – Since 2017, In Indonesia one of public companies obligation is to pay attention to the social and environmental impact from their operating activities. The program is reported in the sustainable financial report or commonly called a sustainability report. In the international world, sustainability report can be one of company transparency about the impact of their activities towards environment and social, such as climate change and human rights. In addition to corporate transparency, sustainability reports also help companies make better decisions, which are related to company's social, environmental and economic aspects. In Indonesia we used GRI sustainability-reporting guidelines-G4 issued in last May 2013. The guidelines which contain 91 point of disclosure, helps to provide an international reference for all parties in terms of disclosure in corporate governance and environmental; social and economic performance approaches; and organizational impacts. The aim of this journal is to prove whether Corporate Social Responsibility related to the firm value & to prove profitability (as a moderating variable) will strengthen the relationship of Corporate Social Responsibility with firm. Finding – CSR positively related to firm value and profitability (ROE) will strengthen the relationship between CSR and firm value. Research Limitations – The study concentrates on CSR disclosure in the banking industries especially foreign exchange bank in Indonesia

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Research And Community Empowerment > Journals
Depositing User: Dr. Wiwiek Mardawiyah Daryanto
Date Deposited: 18 Nov 2020 03:55
Last Modified: 21 Dec 2021 03:23

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