Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

The Tenet of Corporate Social Responsibility for Environment and its Practice in Indonesia

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  • @INPROCEEDINGS{10.4108/eai.5-8-2020.2301078,
        author={Ahmad  Abbas and Wa Ode  Rayyani and Edy Fitriawan Syahadat},
        title={The Tenet of Corporate Social Responsibility for Environment and its Practice in Indonesia},
        proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020,  5 - 6 August 2020, Purwokerto, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2020},
        month={10},
        keywords={corporate social responsibility environment legitimacy},
        doi={10.4108/eai.5-8-2020.2301078}
    }
    
  • Ahmad Abbas
    Wa Ode Rayyani
    Edy Fitriawan Syahadat
    Year: 2020
    The Tenet of Corporate Social Responsibility for Environment and its Practice in Indonesia
    ICBAE
    EAI
    DOI: 10.4108/eai.5-8-2020.2301078
Ahmad Abbas1,*, Wa Ode Rayyani2, Edy Fitriawan Syahadat3
  • 1: IAIN Parepare, South Sulawesi, Indonesia
  • 2: Universitas Muhammadiyah Makassar, South Sulawesi, Indonesia
  • 3: Universitas Sulawesi Barat, West Sulawesi, Indonesia
*Contact email: ahmad.abbas@stainparepare.ac.id

Abstract

The tenet of Corporate Social Responsibility (CSR) positions the environment as logocentrism so that almost all firms increasingly desire to appear “green”. However, it lacks the discussion and the response after the government of Indonesia applies the law and regulation. This paper highlights the Indonesian government role of attracting firms to be involved in carrying out the environmental performance. The tenet of legitimacy theory is reviewed to elaborate environmental CSR practice. The aim of this paper is to provide critical perspective of understanding the environmental responsibility. It posits that environmental CSR practice in Indonesia is only addressed to legitimize the business. Firms are more involved in carrying out the environmental performance due to the mandate from dominant rules and rating values enforced by the government. For an integrated synergy in maximizing sustainable development, the government should take more synergy with small firms and provide an assessment in accordance with their characteristic.