透视企业社会责任信息披露的前因后果 合法化理论

Ponny Harsanti, Retno Tri Handayani, Diah Ayu Susanti
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引用次数: 0

摘要

企业社会责任可以影响财务业绩,并间接提供积极的社会信息,以保持企业在社会中的合法性。本研究旨在通过企业社会责任的披露,实证证明环境绩效和环境成本对财务绩效的影响。研究对象为 2017-2021 年在印尼证券交易所上市的初级消费品公司。抽样技术为目的性抽样。分析方法采用描述性统计分析、经典假设检验和假设检验。结果显示,环境绩效对财务绩效没有影响。同时,环境成本对财务绩效有积极影响;企业社会责任披露对财务绩效有积极影响;通过企业社会责任披露,环境绩效对财务绩效没有影响。企业社会责任会披露环境成本和财务绩效。关键词:环境绩效;环境成本;企业社会责任披露与财务绩效
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Antecedents and Consequences of Corporate Social Responsibility Disclosure in Perspective Legitimation Theory
Corporate social responsibility can affect financial performance and indirectly provide positive social information to keep corporate legitimacy in society. The current research aims to empirically demonstrate the impact of environmental performance and environmental costs on financial performance through the disclosure of corporate social responsibility. The research population is primary consumer goods companies listed on the Indonesia Stock Exchange in 2017–2021. The sampling technique was purposive sampling. The analytical methods used were descriptive statistical analysis, classical assumption tests, and hypothesis tests. Results show that environmental performance has no impact on financial performance. Meanwhile, environmental costs have a positive impact on financial performance; corporate social responsibility disclosure has a positive impact on financial performance; and environmental performance has no impact on financial performance through corporate social responsibility disclosures. Corporate Social Responsibility discloses environmental costs and financial performances. Keywords: environmental performance, environmental costs, disclosure of corporate social responsibility and financial performance
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