Menakar Kualitas Komunikasi CSR Eksplisit Perusahaan Bursa Efek Indonesia
DOI:
https://doi.org/10.31334/lugas.v7i1.3112Keywords:
corporate social responsibility, laporan tahunan, laporan keberlanjutan, komunikasi CSR, investorAbstract
Salah satu tema penting dalam komunikasi CSR adalah bagaimana perusahaan dapat memperoleh keuntungan maksimal dengan mengkomunikasikan CSR yang mereka selenggarakan secara tepat. Berbagai studi telah menunjukkan kalau bagaimana CSR dapat berdampak positif pada perusahaan ditentukan salah satunya dengan bagaimana aktivitas tersebut dikomunikasikan secara eksplisit pada para pemangku kepentingan. Pengungkapan CSR justru akan berpengaruh negatif pada citra perusahaan jika perusahaan menjabarkan aktivitas CSR secara berlebihan walaupun hanya sedikit menyelenggarakan CSR. Penelitian ini meninjau literatur komunikasi CSR untuk merumuskan sejumlah indikator kualitas komunikasi. Selanjutnya, indikator ini diterapkan untuk menakar kualitas komunikasi CSR eksplisit yang dilakukan oleh perusahaan-perusahaan yang terdaftar dalam Bursa Efek Indonesia. Data diperoleh dari laporan tahunan perusahaan-perusahaan tersebut dan dianalisis menggunakan analisis isi. Sampel terdiri dari 43 perusahaan dari berbagai bidang. Ditemukan bahwa secara umum, perusahaan tua cenderung lebih intensif dalam menyelenggarakan CSR dan lebih antusias dalam mengungkapkannya. Perusahaan sektor keuangan, infrastruktur, dan barang konsumen primer paling banyak memvisualisasikan dan merinci CSR walaupun masih cenderung rasional ketimbang emosional. Narasi pada semua jenis perusahaan dan berapapun saham mayoritas cenderung retoris, menandakan bahwa CSR masih dianggap kurang mampu menarik perhatian investor sehingga tidak dikomunikasikan dengan serius dan bahkan dipinggirkan dalam narasi laporan tahunan. Keberadaan laporan keberlanjutan yang diwajibkan untuk disertakan tidak meningkatkan komunikasi CSR karena banyak perusahaan hanya menyelenggarakan sedikit kegiatan CSR.References
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