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"Corporate Social Responsibility (CSR) is increasingly central to corporate governance, especially in alignment with Sustainable Development Goals (SDGs). This study investigates the link between SDG commitment and corporate controversies among US companies, assessing whether higher SDG involvement reduces scandal risks and the role of internationalization in this relationship. Applying Institutional, Legitimacy, and Stakeholder Theories with Ordinary Least Squares (OLS) regression, the research finds a significant negative correlation between SDG commitment and Environmental, Social, and Governance (ESG) controversies, though internationalization effects were not evident. These results underscore CSR's role in reducing ESG controversies, offering practical insights for sustainable practices and reputation management in global business

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Tanggung Jawab Sosial Perusahaan (CSR) semakin menjadi inti tata kelola perusahaan, khususnya dalam mendukung Tujuan Pembangunan Berkelanjutan (SDGs). Studi ini meneliti hubungan antara komitmen SDGs dan kontroversi perusahaan di AS, mengevaluasi apakah keterlibatan tinggi pada SDGs mengurangi risiko skandal dan peran internasionalisasi dalam hubungan ini. Dengan pendekatan Teori Institusional, Legitimasi, dan Pemangku Kepentingan serta regresi Ordinary Least Squares (OLS), penelitian ini menemukan korelasi negatif signifikan antara komitmen SDGs dan kontroversi Lingkungan, Sosial, dan Tata Kelola (ESG), meskipun efek internasionalisasi tidak terlihat. Hasil ini menegaskan peran CSR dalam mengurangi kontroversi ESG, memberikan wawasan praktis untuk praktik berkelanjutan dan manajemen reputasi di bisnis global"

"ABSTRAKImplementation Governmet Finance Statistics in Indonesia is one of the organizations response to the mandate of Law No. 1 year of 2004. As stipulated by that, the Government Financial Statements that is prepared can produce financial statistik. One of the function of the Government Finance Statistics is to analyze and evaluate fiscal policy. DJPB as an organization that compile report as a constituent of the government's financial statements need to respond to this implementation. To realize the implementation of the Government Finance Statistics, organizations affected by the environment in which is located, so that the organization strives to be similar to the environment that is called isomorphism. Isomorphism occurred because of institutional pressures that influence organizational decision making. This study aims to determine the institutional pressures that affect decision making in impelemntasi GFS in Indonesia. The institutional pressure is divided of three to coersive pressure, mimetic pressure and normative pressure. The methodology used in this study is qualitative methods with intrepretatif techniques through institutional theory approach. The results of this study concluded that the organization experience symptoms that responded isomorphism according to the kind of pressure that appears. So that the organization mapped the pressures that affect the decision making of implementation GFS in Indonesia that have appropriate expectations for the purpose of analysis and evaluation of fiscal policy in accordance with Law No. 1 of 2004."

"Kajian mengenai peran anak perusahaan milik perusahaan multinasional di luar negeri dalam mengelola praktik tanggung jawaban sosial jumlahnya masih terbatas. Tujuan dilakukannya riset ini adalah untuk menganalisa suatu alternatif lain dalam pengelolaan praktik tanggung jawab sosial yakni dengan mengalihkan fungsi pengelolaan (outsourcing) praktik tanggung jawab sosial perusahaan ke tangan anak perusahaan di luar negeri. Kajian pustaka sistematis digunakan dalam riset ini dengan tujuan untuk menganalisa pustaka-pustaka yang ada lalu mengevaluasi kontribusi untuk membuat preposisi atau teori lanjutan. Seluruh analisa skripsi ini merujuk kepada teori transaction cost economics dan institutional theory. Penulis menyimpulkan bahwa ada beberapa kelebihan dan keuntungan yang didapatkan dengan mengalih fungsikan tanggung jawab pengelolaan praktik tanggung jawab sosial ke tangan anak perusahaan milik multinasional di luar negeri. Di akhir skripsi ini beberapa preposisi dan model konseptual disajikan untuk riset dan tes empiris lebih lanjut.

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There is lack of study on the roles of foreign subsidiary in managing CSR practices. The purpose of the research is to analyze an alternative to manage CSR practices in MNE through outsourcing the CSR practices and management to MNE?s foreign subsidiary. Systematic literature review is employed in order to analyze published studies, evaluate contributions then develop propositions. Throughout the analysis, mainly transaction cost economics and institutional theory are utilized. We concluded that there are several advantages of managing CSR practices through foreign subsidiary. Finally, several propositions and a conceptual model are provided for further empirical testing."