Koneksi Politik dan Pengungkapan Corporate Social Responsibility: Tinjauan Literatur dari Berbagai Negara

Fitra Mardiana; Suprayoga Suprayoga; Lily Indah Pratiwi

doi:10.33395/owner.v8i2.2131

Authors

Fitra Mardiana Universitas Wijaya Putra
Suprayoga Universitas Wijaya Putra
Lily Indah Pratiwi Universitas Wijaya Putra

DOI:

10.33395/owner.v8i2.2131

Keywords:

Corporate Social Responsibility Disclosure, Governance, Library Research, Political Connection, Sustainability

Abstract

This research explains the relationship between political connections and CSR disclosure using a library research approach. Through the exploration and integration of findings from previous empirical research, this study aims to present a more comprehensive understanding of the relationship between political connections and CSR disclosure in various countries. The results of the study indicate that the connection between political connections and CSR disclosure is influenced by the institutional factors of the country where the company operates. Furthermore, the research also shows that political connections provide benefits to companies in developing, advanced, and transforming economies, but these benefits are more significant in developing countries. This study contributes to expanding the literature on political connections and CSR disclosure by presenting empirical results from various countries.

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