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Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia

Research Article

Corporate Social Responsibility (CSR) Disclosure on Financial Performance in Manufacturing Companies on the Indonesia Stock Exchange

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  • @INPROCEEDINGS{10.4108/eai.4-9-2024.2353825,
        author={Rita  Octaviani and Fitra  Dharma},
        title={Corporate Social Responsibility (CSR) Disclosure on Financial Performance in Manufacturing Companies on the Indonesia Stock Exchange},
        proceedings={Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia},
        publisher={EAI},
        proceedings_a={ICEBE},
        year={2024},
        month={12},
        keywords={social responsibility (csr) disclosure financial performance corporate},
        doi={10.4108/eai.4-9-2024.2353825}
    }
    
  • Rita Octaviani
    Fitra Dharma
    Year: 2024
    Corporate Social Responsibility (CSR) Disclosure on Financial Performance in Manufacturing Companies on the Indonesia Stock Exchange
    ICEBE
    EAI
    DOI: 10.4108/eai.4-9-2024.2353825
Rita Octaviani1,*, Fitra Dharma1
  • 1: University of Lampung
*Contact email: nandaritaoc@gmail.com

Abstract

The level of Corporate social responsibility disclosure and financial performance, shows that companies that are more transparent in Corporate social responsibility disclosure tend to have better financial performance. High Corporate social responsibility disclosure is positively associated with firm financial performance, indicating that transparency and commitment to social responsibility can provide long-term financial benefits. Companies are expected to increase their corporate social responsibility disclosure as a strategy to improve reputation and financial performance. This conceptual literature research explores the commitment to disclose Corporate social responsibility on financial performance in Manufacturing Companies on the Indonesia Stock Exchange. This research uses a conceptual framework that combines narrative analysis and literature review. Articles were found through online searches and using management journal databases, including Scopus, Science Direct, EBSCO, Emerald, and Elsevier. Findings, If investors do not pay a premium for the shares of companies that disclose more non-financial information such as corporate social responsibility. Therefore, companies are not expected to increase CSR disclosure as another mechanism to increase market value or asset value from a shareholder perspective. Overall, these studies underline the importance of CSR disclosure.

Keywords
social responsibility (csr) disclosure financial performance corporate
Published
2024-12-27
Publisher
EAI
http://dx.doi.org/10.4108/eai.4-9-2024.2353825
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