Deconstructed CSR and Social Audit Model: Postmodernist Paradigm Observations in Luwu Mining Areas, Indonesia

Rahmawati ()
Additional contact information
Rahmawati: School of Economics Muhammadiyah Palopo, Binturu, 91923, Palopo, Indonesia Author-2-Name: Dileep Kumar Author-2-Workplace-Name: Berjaya University, Kuala Lumpur, Malaysia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: Objective - The research aims to decode the model of Social Audit on Corporate Social Responsibility (CSR) and develop a new model for CSR. Methodology/Technique - The study uses qualitative research using Derrida's deconstructive postmodernism paradigm. This study scrutinises all models of CSR, distinguishing between capitalism and socialism in audit practices, and creates a new CSR model that integrates the local wisdom of indigenous peoples. Findings - The study observes several unfair practices without ensuring social and distributive justice to the indigenous community where mining activities are conducted. Several concepts linked to sustainable development were evolved during the data collection phase. By deconstructing the two major concepts of CSR and Social Audit, the research develops a new model of sustainable corporate responsibility which enables stakeholders to empower the Luwu community by ensuring cultural integration and social development. Novelty � By exploring CSR activities in the Luwu area, this study verifies all existing CSR practices and Social Audit models to generate a sustainable corporate social responsibility model for corporations, government and allied stakeholders. This research may be used to support policy agreements between governments, industry players and the corporations, towards effective SCSR implementation.

Keywords: Corporate Social Responsibility; Social Audit; Sustainable Development; Capitalism; Local wisdom. (search for similar items in EconPapers)
JEL-codes: M40 M42 M49 (search for similar items in EconPapers)
Pages: 13
Date: 2018-06-30
New Economics Papers: this item is included in nep-acc, nep-env and nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Journal of Finance and Banking Review, Volume 3, Issue 2

Downloads: (external link)
http://gatrenterprise.com/GATRJournals/pdf_files/J ... 3(2)/2.Rahmawati.pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:jfbr142

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().