Abstract: POJK No. 51 of 2017 requires financial services institutions, issuers and public companies to carry out social and environmental responsibilities to help realize sustainable development. However, at this time only a few companies reported sustainability reports. There was also one case of a public company that was penalized for not managing pollution properly. So that researchers are interested in conducting research to find out whether POJK is effective in increasing or making a difference in the CSR performance of companies listed on the Indonesia Stock Exchange.
This study aims to determine whether there are differences in the performance of corporate social responsibility after the issuance of POJK NO. 51 of 2017 based on the evaluation of sustainability report. Regulatory theory is used in this study as a grand theory. The population of this study are companies listed on the Indonesia Stock Exchange in 2017-2018. The sample in this study was taken using a purposive sampling technique that is the sampling technique with certain considerations. Data were collected using a non-participant observation method. The analysis technique used in this study is Paired Sample t-Test Based on the results of the analysis, it was found that there were differences in the disclosure of corporate social responsibility performance when the POJK No. 51 of 2017.
Keywords: Sustainability reporting, corporate social responsibility performance, regulatory theory, POJK No. 51 of 2017.
Title: Comparative Analysis of Corporate Social Responsibility Based on Sustainability Report
Author: Ni Putu Ema Leonita Andini, Ni Putu Sri Harta Mimba, Made Gede Wirakusuma, I Gst Ayu Eka Damayanthi
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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