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• W54489962 abstract "The trend of Corporate Social Responsibility (CSR) is continually growing and businesses are struggling to comply and maximize on its benefits. This paper aims to investigate the relationship between strategic Corporate Social Responsibility including its individual elements and operating performance. Do firms strategize CSR to improve their operating performance? The paper uses annual reports of financial and non-financial publicly-listed companies from the Jakarta Stock Index. The Global Reporting Index framework was applied for the content analysis to quantify the aggregate score for CSR. A mathematical programming model ‘Data Envelopment Analysis’ was conducted for the research. It allows the identification of CSR elements that a company should chose to improve its CSR engagement. For both groups, the results reveal that there is no significant impact between CSR and operating performance. However, different results were obtained when the elements of strategic CSR were individually investigated. Both divisions showed that different components of CSR are affecting operating performance. Non-financial companies seem to strategize on their CSR programs by performing only on economic aspects whereas the financial group chose to only implement environmental activities to improve their operating performance. The results may infer that Indonesian publicly-listed companies are not fully committed to implementing their CSR plans; however, they are strategizing to maximize on them." @default.
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• W54489962 date "2012-01-01" @default.
• W54489962 modified "2023-09-27" @default.
• W54489962 title "THE INFLUENCE OF STRATEGIC CORPORATE SOCIAL RESPONSIBILITY ON OPERATING PERFORMANCE: AN INVESTIGATION USING DATA ENVELOPMENT ANALYSIS IN INDONESIA" @default.
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