摘要:本论文主要阐述了企业社会责任的意义,这一概念在1960年就被提出并不断得到发展,至今已经受到了广泛关注,但仍未得到一个明确的可以查找的文献含义,本文将就此进行相关讨论。
Cowen Et.Al. ( in Hackston & Milne, 1996 in Utomo, 2000) enhancing as follows :
'Consumer-oriented companies can be expected to exhibit greater concern with demonstrating their social responsibility to the community, since this is likely to enhance corporate image and influence sales'.
High-Profile Companies generally representing company that obtaining focus from society because its operation activity owns the potency for correlated with the wide importance. Generally, society more sensitive to high-profile company because they negligence in security of production process and their result can bring the fatal effect for society. High-Profile Company is more sensitive to desire of consumer or other party which have importance to its product (Zuhroh, Diana and I Putu Pande, 2003). We can say that high-profile Company has possibility to cause the damage of other social impact or environment. The example is mining company, management of forest resource, chemical industrial and industrial agro, representing industry claiming wise social impact management remember its operation have impact with society life. Real example, in life is the case of gas leakage at Lapindo Company has fatal impact to society. As for company which classified in industrial group of high-profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) for example other oiling company and mining, chemical, forest, paper, automotive, air transport, agribusiness, tobacco and smoke, food and beverage product, media and communications, energy (electrics), engineering, health, and also transportation and tourism.
Industrial Type Low-Profile
Low-Profile Company represent the company which don't obtaining wide focus from society if their operation fail or mistake at certain aspect in process and result. When compared to high-profile company, company categorized in industry low-profile more tolerance by society if they doing mistake (Zuhroh, Diana And I Putu Pande, 2003). We can say that low-profile industry represent the industry type owning level of social risk which lowers than high-profile industry. But industrial did not mean that low-profile didn't own social impact for its operation activity. Like Robert example's, industrial of low-profile also have the social impact potency. Example is producer of product personal having social impact potency in the form of environmental damage for its factory waste, but its social responsibility urgency don't extreme like experienced damage problem after mining process, safety of oil mineworker on the high seas or other extreme problem. As for company which classified in industrial group of low-profile according to Robert (Hackston and Milne, 1996 Utomo, 2000) for example building company, finance and banking, medical equipments suppliers, property, company retell, textile and textile product, product personal, and domestic product.
Conclusion
If paid attention to, there are same classification categorize as the expert's various opinion above. When joined as a whole, hence category which is come within in consisted of the CSR disclosure in accounting scope:
1) Employee's category
2) Consumer's category
3) Product's category
4) Social's category
5) Environmental category
Seems constituting the existence of the classification category's equity raised b
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