Suryaningsum, Sri (2009) PERBEDAAN PARADIGMA PENGUNGKAPAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY: KOMPARASI ATAS PERUSAHAAN-PERUSAHAAN DI AMERIKA DAN EROPA. Jurnal Masalah Sosial, Politik dan Kebijakan "Paradigma", 13 (2). pp. 73-86. ISSN 1410-3133
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Abstract
Corporate Social Responsibility (CSR) programs are becoming increasingly popular elements of corporate reporting strategies. In order for CSR programs as a new paradigm for doing business to accomplish these goals, companies design their CSR programs in a variety of ways in any countries That national differences in CSR can be explained by historically grown institutional frameworks that shape national accounting systems. The differences in CSR announcement cause explicit CSR or implicit CSR. For many U.S. corporations initiatives to insure the uninsured are fundamental to their CSR and CSR has explicily addressed such issues as fair wages, working time, and conditions, health care, redundancy, and protection against unfair dismissal. But in European CSR reflects these countries’institutionalframeworks and NBSs-in particular, formal, mandatory, and codified rules or laws defining the responsibility of corporations and other governmental and societal actors for particular social issues, which we call implicit CSR. Key word: Corporate Social Responsibility, national accounting systems, institutional framework, explicit CSR, implicit CSR
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | SRI SURYANINGSUM - |
| Date Deposited: | 26 Oct 2017 07:27 |
| Last Modified: | 26 Oct 2017 07:27 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/13505 |
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