Abstract

This study aims to determine the relationship between the application of corporate governance principles (GCG) to the implementation of corporate social responsibility (CSR) practices and the motives behind CSR practices and disclosures carried out by companies. In the principles of good corporate governance (GCG), there is a principle of responsibility which is implemented in the form of implementing the CSR program. The main research question of this study is how the company implements GCG principles, especially the responsibility principle and how it implements CSR practices and how companies make CSR disclosures and what are the motives behind the CSR disclosure. Data collection methods used in this study were interviews and analysis of company documents.The results of this study indicate an important role between the implementation of GCG and the implementation of CSR practices, where by applying the principles of GCG, the implementation of the CSR program becomes more focused and more focused on the CSR programs needed by the wider community, which are more structured and have improved for the better from year to year. year. In addition, the results of this study indicate that the company's motivation in implementing CSR practices and various disclosures is to implement the principles of good corporate governance as a whole, meet stakeholder expectations, gain legitimacy, and win certain awards. CSR practices are based on the company's vision, mission, culture and CSR code of ethics...

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