Konsep Pengungkapan Corporate Social Responsibility Dan Kinerja Perusahaan di Indonesia dan Negara Berkembang Di Benua Asia
Keywords:
Corporate Social Responsibility, Kinerja Perusahaan, CSRAbstract
Indonesia in the development of CSR implementation begins with the regulation of Law no. 22 of 2001, Law no. 25 of 2007, and Law No. 4 of 2009, the regulation is not written directly stating CSR, but rather the regulation on a company must be able to guarantee the customary rights of the community, the company must also be able to encourage the development and empowerment of the community and what is clearly written is more in the 2007 regulation which states that every company carries out social responsibility. Companies Act 2013 is a regulation used by the state of India to regulate the implementation of CSR. The regulation is issued by the Ministry of Companies Affairs India, which outlines that companies are required to spend 2% of net income for CSR. At the beginning of 2002 the Pakistan government made a formula to be able to adopt the concept of CSR, through The 2002 Trade Policy, which requires companies to have international standards. Indonesia, Malaysia, India and Pakistan, which are developing countries in the Asian region, are concerned about CSR disclosure. This is indicated by the existence of regulations regarding CSR. CSR disclosure in the four countries shows that it has a positive and simultaneous influence on company performance. Although the four countries have different concepts of disclosure, this is due to the culture and character of each country and the emphasis on CSR in each country. Malaysia is at the top of the four countries in its concern for the implementation of CSR for its companies, followed by Indonesia, India and finally Pakistan.
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