Abstract

Purpose: The paper aims to evaluate the implementation of stakeholder theory including the elements of environment, community, employee, supplier and consumers in social activities of companies. The evaluation of corporate social responsibilities can be traced from the reporting activities on companies’ website. Methodology: A content analysis of companies that listed in LQ45 and some other companies that publish their corporate social activities on website. There are fifteen industries and 101 companies. The industries are Mining & Energy,Telecommunication & Service, Food & Beverage, Construction, Automotive, Banking, Insurance, Pharmaceutical, Non-Cyclical Consumer Goods, Transportation, Broadcasting, Materials, Industrials, Natural Gas, Real Estate. Findings: The percentage of corporate social responsibility activity of mining and energy industry on environment was 16,90%. It was the highest percentage of corporate social responsibility on environment. The magnitude and proportion of corporate social responsibilities that reported on the website is relatively unequal. The highest proportion lies in environment, community, and consumer. The least proportion lies in supplier. Originality/Value: The literature on social responsibility drives the growth of internet tools to promote social business activities. The importance lies in the spreading information of business activities in order the public recognizes what the companies are doing and have accomplished.The website can describe the communication as the e-reputation. The corporate website is used to attain the interest of stakeholders. It is the tool of marketing communication to convey corporate social responsibility message and enhance brand equity. The information disclosure provides public with the activities regarding stakeholder perspectives including environment, society, supplier, consumers.

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