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Perceptions on corporate social responsibility: A study in capturing public confidence

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  • Elvia Shauki

Abstract

This study examines the perceptions and expectations of the stakeholders of corporate social responsibility (CSR) disclosure practices in Indonesia based on CSR‐related items. Using survey data on CSR disclosures in Indonesia, this study applies factor analysis to identify relationships among nine CSR characteristics. The statistical results indicate that the relationship between CSR contents, incentives, format, public confidence, and impact on investment decisions is positively and directly related. Furthermore, incentives also influence investment decisions via CSR contents, formats, and changes in public confidence. However, there is no significant relationship between expectations, importance of CSR reporting, CSR reputation, and level of public confidence in both direct and mediating models. The results also show that there is significant difference in stakeholders' perceptions of CSR disclosures among gender, age, job category, and work tenure. These findings provide better insight for reports and regulators on the appropriateness of CSR and policy implications related to impact on investment decisions. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Elvia Shauki, 2011. "Perceptions on corporate social responsibility: A study in capturing public confidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(3), pages 200-208, May.
    • Handle: RePEc:wly:corsem:v:18:y:2011:i:3:p:200-208
    DOI: 10.1002/csr.267
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    1. Satyajit Majumdar & Gordhan K. Saini, 2016. "CSR in India: Critical Review and Exploring Entrepreneurial Opportunities," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 2(1), pages 56-79, January.
    2. Bilal Afsar & Basheer M. Al‐Ghazali & Zia Ur Rehman & Waheed Ali Umrani, 2020. "Retracted: The moderating effects of employee corporate social responsibility motive attributions (substantive and symbolic) between corporate social responsibility perceptions and voluntary pro‐envir," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 769-785, March.
    3. Jesús Barrena‐Martínez & Macarena López‐Fernández & Cristina Márquez‐Moreno & Pedro Miguel Romero‐Fernández, 2015. "Corporate Social Responsibility in the Process of Attracting College Graduates," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 408-423, November.
    4. Luis Ignacio Álvarez-González & Nuria García-Rodríguez & María José Sanzo-Pérez, 2018. "Online Voluntary Transparency in Spanish Retail Firms. Measurement Index and CSR-Related Factors as Determinants," Sustainability, MDPI, vol. 10(10), pages 1-20, October.
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    6. Raymond J. Jones & Timothy M. Reilly & Marcus Z. Cox & Brooklyn M. Cole, 2017. "Gender Makes a Difference: Investigating Consumer Purchasing Behavior and Attitudes Toward Corporate Social Responsibility Policies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(2), pages 133-144, March.
    7. H. L. Zou & R. C. Zeng & S. X. Zeng & Jonathan J. Shi, 2015. "How Do Environmental Violation Events Harm Corporate Reputation?," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 836-854, December.
    8. Igor Álvarez Etxeberria & Maider Aldaz Odriozola, 2018. "The social reputation of European companies: Does anti‐corruption disclosure affect stakeholders' perceptions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 713-721, September.
    9. José Solana‐Ibáñez & Manuel Caravaca‐Garratón, 2021. "Stakeholder engagement and corporate social reputation: The influence of exogenous factors on efficiency performance (stakeholder engagement and exogenous factors): Stakeholder engagement and exogenou," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1891-1905, November.
    10. Driss Rahma & Jarboui Anis, 2015. "Contribution of Social Disclosure and Organizational Culture to Create Financial Value of Tunisian Companies," Growth, Asian Online Journal Publishing Group, vol. 2(1), pages 10-17.
    11. Nagore Aranguren Gómez & Stella Maldonado García, 2023. "Building Corporate Reputation Through Corporate Social Responsibility Disclosures. The Case of Colombian Companies," Corporate Reputation Review, Palgrave Macmillan, vol. 26(4), pages 279-303, November.
    12. José Solana‐Ibáñez & Manuel Caravaca‐Garratón & Ricardo Teruel‐Sánchez, 2020. "Stakeholder perception on corporate reputation and management efficiency: Evidence from the Spanish Defence sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2381-2399, September.
    13. Liyanage Chamila Roshani Perera & Jayawickrama Withanage Dushan Chaminda, 2013. "Corporate Social Responsibility and Product Evaluation: The Moderating Role of Brand Familiarity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 245-256, July.
    14. Stefanella Stranieri & Luigi Orsi & Alessandro Banterle & Elena Claire Ricci, 2019. "Sustainable development and supply chain coordination: The impact of corporate social responsibility rules in the European Union food industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 481-491, March.
    15. Haruna Maama & Msizi Mkhize, 2020. "Integrated reporting practice in a developing country—Ghana: legitimacy or stakeholder oriented?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 230-244, December.
    16. Monowar Mahmood & Janet Humphrey, 2013. "Stakeholder Expectation of Corporate Social Responsibility Practices: A Study on Local and Multinational Corporations in Kazakhstan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(3), pages 168-181, May.
    17. Mariana Toussaint & Pablo Cabanelas & Alicia Blanco‐González, 2021. "Social sustainability in the food value chain: An integrative approach beyond corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 103-115, January.
    18. Janet Haddock‐Fraser, 2012. "The Role of the News Media in Influencing Corporate Environmental Sustainable Development: An Alternative Methodology to Assess Stakeholder Engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 327-342, November.
    19. Barbara Wisse & Rob Eijbergen & Eric F. Rietzschel & Susanne Scheibe, 2018. "Catering to the Needs of an Aging Workforce: The Role of Employee Age in the Relationship Between Corporate Social Responsibility and Employee Satisfaction," Journal of Business Ethics, Springer, vol. 147(4), pages 875-888, February.
    20. Roni Budianto & Eko Suyono, 2020. "Corporate Social Responsibility and Factors Affecting It: An Empirical Evidence from the Indonesian Capital Market," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 239-253.
    21. Oscar Rikhotso & Thabiso John Morodi & Daniel Masilu Masekameni, 2022. "The Extent of Occupational Health Hazard Impact on Workers: Documentary Evidence from National Occupational Disease Statistics and Selected South African Companies’ Voluntary Corporate Social Responsi," Sustainability, MDPI, vol. 14(17), pages 1-25, August.
    22. Yosra Makni Fourati & Mariam Dammak, 2021. "Corporate social responsibility and financial performance: International evidence of the mediating role of reputation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1749-1759, November.
    23. Shaham Saleem & Hafsa Bashir, 2024. "Environmental corporate social responsibility and green dynamic capability: The moderating role of slack resources," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3379-3394, July.
    24. Belen Fernandez‐Feijoo & Silvia Romero & Silvia Ruiz‐Blanco, 2014. "Women on Boards: Do They Affect Sustainability Reporting?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 351-364, November.
    25. Sang‐June Park & Sungchul Choi & Eun‐Jeong Kim, 2012. "The Relationships between Socio‐demographic Variables and Concerns about Environmental Sustainability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 343-354, November.

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