Abstract
Purpose — The objective of the study is to construct a hierarchical pyramid of corporate social responsibility which provides a new model from economic to spiritual obligation of a corporation. Design/methodology/approach — The research method of the study utilizes an imaginary dialogue of the postmodernist paradigm. The imaginary dialogue is used of two persons which are an accountant and a stockholder of a company.Findings — The result of the study is a hierarchical pyramid of corporate social responsibility constructed. The study also defines detail of the levels. Firstly, the legal obligation is the basic obligation which a corporation has responsible for obeying the law. Secondly, the economic obligation is a corporate responsibility for accelerating economically and profitably for the corporation going concerned. Thirdly, the social philanthropic obligation is responsible for caring society as a large. Fourthly, the environmental obligation is responsible for preserving natural environments like a large. Lastly, the spiritual obligation is responsible for being fully aware of the internal corporation, society, environments, state, and God. Practical Implications — The hierarchical pyramid is a model of corporation obligations started from the level of legal, economic, Social philanthropic, environmental, and spiritual obligations. Originality/value — The model of this study is derived from the analysis of corporate obligation using a postmodernist paradigm.Keywords corporate, economics, postmodernism, economic obligation, spiritual obligationPaper Type Research Paper.
Highlights
Prologue and Sustainability IssuesA hierarchical pyramid of corporate social responsibility (CSR) is needed
The purpose is to construct a hierarchical pyramid of corporate social responsibility (CSR) by using an imaginary dialogue between a sustainability accountant and a stockholder of a corporation
There are laws that are not made by the government and returned to the area or it can be called indigenous law. This must be seen by companies that are sometimes often opposed to company operations, even though it is difficult, but when companies can integrate with indigenous law this point becomes important to become corporate citizenship 5
Summary
A hierarchical pyramid of corporate social responsibility (CSR) is needed. The purpose is to construct a hierarchical pyramid of corporate social responsibility (CSR) by using an imaginary dialogue between a sustainability accountant and a stockholder of a corporation. It would be discussed in the chapter Both are having good knowledge of CSR and Sustainable Development. Both are aware of the important understanding of CSR to sustain the businesses. Is their conversation began: Sustainability Accountant: Stockholder (with serious facing sharply), we are going to start a conversation on the importance of CSR. Vol 29, No 1 April 2021 © Centre for Indonesian Accounting and Management Research Postgraduate Program, Brawijaya University
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