SYSTEMATIC REVIEW: HUBUNGAN CORPORATE SOSIAL RESPONSIBILITY (CSR) DENGAN KINERJA PERUSAHAAN

Abstract

This research aims to identify the relationship between Corporate Social Responsibility (CSR) and Firm Performance based on published research articles. This research also aims to examine the sustainability of results as well as patterns in terms of recommendations and contributions from previous studies. Then, this study also explores gaps in knowledge to develop academic studies in the future.
This research uses the systematic review (SR) method to analyze various articles published in academic journals indexed in the SCImago Journal Rank (SJR) from 2010 to 2024, focusing on articles conducted in the regions of Asia, Europe, Africa, and America. Articles are filtered using specified keywords obtained from various top-ranked journals. The SR method is used to review the topics/themes, results, methodologies, recommendations, and limitations of the published articles.
The analysis results provide evidence that the relationship between CSR and Firm Performance is illustrated through CSR disclosure, which is very important for measuring company performance in terms of regulation, social, economic, and environmental aspects. The relationship between CSR and Firm Performance for most companies is shown through ESG. In terms of quantity, articles published in the Asian region dominate compared to Europe, indicating positive developments in the implementation of CSR on company performance in the Asian region. It was also found that CSR disclosure has a positive impact on companies across various sectors and company scales.