Jurnal Ilmiah Akuntansi dan Bisnis
Vol 11 No 1 (2026)

CSR: Ecological Responsibility or Corporate Legitimacy? A Deep Ecology Perspective on Stakeholder Meanings

Dhina Mustika Sari (Universitas Mulawarman, Indonesia)
Adama Fatty (University of The Gambia, Gambia)



Article Info

Publish Date
30 May 2026

Abstract

CSR is seen as a manifestation of a company’s commitment to the community and the surrounding environment. In reality, conflicts between communities and companies are still common due to disparities and injustices in the implementation of corporate social responsibility. As a result, CSR is viewed as failing to align with the philosophy of deep ecology. This study aims to explain the interpretation of CSR from a stakeholder perspective. Based on this interpretation, this study conducts a further analysis of the implementation of CSR through the lens of deep ecology principles. This study employs a phenomenological interpretive approach. This approach is used to uncover the meanings of CSR within the stakeholder dimension, followed by an analysis of deep ecology values regarding CSR implementation, referencing the four principles of deep ecology. Based on the stakeholder dimension, this study identifies the meaning of CSR in four aspects, namely: (1) corporate accountability and commitment, (2) corporate branding, (3) charitable activities, and (4) conflict avoidance strategies. Stakeholders’ interpretations of CSR reveal a tension between ecological orientation and corporate interests. From a deep ecology perspective, stakeholders’ interpretations of CSR reveal a tension between ecological concerns and corporate interests. CSR is not viewed solely as an ecological responsibility grounded in the intrinsic value of the environment, but is also understood as a strategy for legitimacy, image branding, charitable activities, and conflict avoidance. Nevertheless, some CSR implementations demonstrate the growth of ecological awareness, leading to more harmonious relationships between companies, society, and the environment.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi ...