Habermas' Emancipatory Critique on Institutionalized Corporate Social Responsibility Reporting
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Abstract
Growing awareness of unfair or discriminatory corporate practices as well as an increase in social and environmental scandals have sparked discussions about company accountability and its place in society. This study examines the need for the improvement of conventional accounting used today to be enhanced by developing emancipatory corporate management and becoming a link between organizational responsibility and concern for nature, humans and other living things. The research approach in this study is a qualitative approach derived from literature reflection with a critical perspective on social responsibility reports in the annual finances of profit-oriented companies. The result of this research is that the current corporate social responsibility report is institutionalized in a coercive, normative and mimetic way as a form of self-protection in society. For this reason, we propose a new approach based on Jurgen Habermas' emancipatory theory and redefine the new approach of business in performing its social role towards nature and society. The study concludes that companies should have a liberative tradition by setting the scope of their own social responsibility approach through Habermas' emancipatory work with stakeholders.
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