Konsep Dasar dan Ruang Lingkup Corporate Social Responsibility (CSR) dalam Praktik Bisnis Modern
Abstract
Corporate Social Responsibility (CSR) in the business world today, especially in developing countries like Indonesia. CSR is now understood not only as voluntary charitable activities, but also as an important part of a business strategy related to a company's reputation, legitimacy, and long-term sustainability. Thru a literature analysis approach, this article explains the theoretical basis of CSR by exploring stakeholder theory, legitimacy theory, and corporate governance, and demonstrates their relationship with the Environmental, Social, and Governance (ESG) framework, which serves as a tool for measuring and reporting sustainability performance. This discussion also considers the differences in CSR implementation across large companies, small and medium-sized enterprises, and Islamic financial institutions, reflecting Islamic ethical values. Conceptual findings indicate that integrating CSR into corporate strategy and governance has a positive impact on financial performance, reputation, and stakeholder trust levels, and serves as a mechanism for managing risk and as a foundation for long-term business sustainability in an economic environment that increasingly values social and environmental values.
Downloads
References
Awa, H. O., Etim, W., & Ogbonda, E. (2024). Stakeholders , stakeholder theory and Corporate Social Responsibility ( CSR ). International Journal of Corporate Social Responsibility. https://doi.org/10.1186/s40991-024-00094-y
Dan, S. N., & Oktaviana, U. K. (2022). Pengaruh Zakat , Islamic Corporate Social Responsibility , Dan Good Corporate Governance Terhadap. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 7(30), 577–588. https://doi.org/http://dx.doi.org/10.30651/jms.v7i2.12327
Djakfar, H. M. (2010). Corporate Social Responsibility : Aktualisasi Ajaran Ihsan dalam Bisnis. 11(1), 111–130.
Ferry Kurniawan Cahyadi et al. (2025). PERAN CORPORATE SOCIAL RESPONSIBILITY ( CSR ) DALAM MEWUJUDKAN PERUSAHAAN YANG BERKELANJUTAN : ANALISIS LITERATUR TERHADAP STRATEGI &. 12(2), 1–18.
Handayati, P., Hermawan, A., Rochayatun, S., Ratnawati, & Palil, M. R. (2023). Confirmatory Factor Analysis of CSR Construct: Indonesian MSMEs Context (Vol. 1). Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-178-4_8, https://repository.uin-malang.ac.id/11062/
Handayati, P., Tham, Y. H., Yuningsih, Y., Rochayatun, S., & Meldona. (2022). Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from Indonesia. Journal of Corporate Accounting and Finance, 33(3), 65–78. https://doi.org/10.1002/jcaf.22548, https://repository.uin-malang.ac.id/11062/
Hidayah, N. F., & Khasanah, U. (2022). Influence of Liquidity and Profitability on Firm Value With Corporate Social Responsibility (Csr) As a Mediation Variable. JEM17: Jurnal Ekonomi Manajemen, 7(1), 63–80. https://doi.org/10.30996/jem17.v7i1.6506, https://repository.uin-malang.ac.id/11062/
Huang, K., Li, Y., & Oyewale, K. (2025). Corporate Social Responsibility and Firm Financial Performance : Evidence from America ’ s Best Corporate Citizens. 1–27.
Jaroensombut, L., Yiengthaisong, A., Promsaka, T., & Sakolnakorn, N. (2025). International Journal of Advanced and Applied Sciences Corporate social responsibility management for sustainable development : A systematic literature review. 12(1), 172–183.
Meutia, I., Kartasari, S. F., & Yaacob, Z. (2022). Stakeholder or Legitimacy Theory ? The Rationale behind a Company ’ s Materiality Analysis : Evidence from Indonesia.
Morales-parragu, M. A., Varela-laso, R. A., Araya-castillo, L., & Molina-luque, F. (2023). Corporate Social Responsibility : Where Does It Come from , and Where Does It Go ? Evolution of the Conceptual Structure from 1975 to 2021.
Ravedutti, M. M., Marinello, R. M., Moraes, G. F., Moraes, R. N., & Denes-santos, D. (2025). IS ESG THE NEW CORPORATE SOCIAL RESPONSIBILITY ? A COMPREHENSIVE LITERATURE REVIEW Alexandre Correia dos Santos 1. 1–26.
Rinelisa, A., & Fatimah, N. (2023). Determining Corporate Social Responsibility Disclosure with Firm Size as Variable Moderation. 23(19), 168–178. https://doi.org/10.9734/AJEBA/2023/v23i191082
Rochayatun, S. (2021). MEMAKNAI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY MENUJU SUSTAINABILITY DALAM PERSPEKTIF SOCIAL PRACTICE BOURDIEU. 12(2), 127–137.
Sme, C. S. R., Oduro, S., Internazionali, S., Nisco, A. De, Maccario, G., & Bruno, L. (2021). Corporate social responsibility and SME performance : a meta-analysis performance. https://doi.org/10.1108/MIP-05-2021-0145
Wu, L., & Jin, S. (2022). Corporate Social Responsibility and Sustainability : From a Corporate Governance Perspective. 1–15.
Copyright (c) 2026 Syezita Al Fajria
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
