Title: Corporate Social Responsibility and Corporate Philanthropy: A Phenomenological Study

Author: Gjosphink Putra Umar Sakka

Student ID: 041814253003

Study Program: Master of Accounting

Year of Publication: 2021

Abstract:

CSR activities in Indonesia, as regulated by Law Number 40 of 2007, require companies to carry out social and environmental responsibilities aimed at the surrounding community. The views of CSR implementers and recipients regarding the concept of CSR and corporate philanthropy become diverse when analyzed using the Husserl phenomenology approach. The subjects of this study include internal parties of the company represented by employees, as well as external parties consisting of government agency employees and the surrounding community. This study aims to explain the diverse understandings of informants regarding the definition of CSR, benefits, forms, obstacles to CSR implementation, corporate philanthropy, and the relationship between CSR and philanthropy.

The research results show diverse views from informants regarding CSR and corporate philanthropy. Internal informants expressed two main perspectives. The first perspective views CSR and philanthropy as the same thing, namely in the form of giving from companies to the community. Meanwhile, the second perspective states that CSR and philanthropy are different concepts, especially in terms of obligation status, where philanthropy is not mandatory, and in terms of scope which is considered broader than CSR which tends to focus on the company's core business. On the other hand, external informants also expressed two main views. First, CSR and philanthropy are considered the same as a form of voluntary assistance from companies. Second, the two are viewed differently by considering aspects of obligation, scope, type of program, spontaneous nature, and implementing party.

Keywords: CSR, Corporate Philanthropy, Phenomenology

Read more: https://journal.uho.ac.id/index.php/jpep/article/download/499/227