THE COMPANY^S LIABILITY TO CORPORATE SOCIAL RESPONSIBILITY DURING THE PANDEMIC COVID 19
Kurnia Ekasari* (a), Nurafni Eltivia (b), Elvyra Handayani Soedarso (c)

(a) (b) (c) State Polytechnic Of Malang
*Correspondence Author email: kurnia.ekasari[at]polinema.ac.id: kurnia.es[at]gmail.com

Abstract

This research was conducted on 998 research articles contained in Google Scholar from 2019 to 2022 which have the keywords ^sustainability reporting^ and ^Covid 19^ with the bibliometric method. The aim is to analyze trends in corporate social responsibility commitments around the world during the COVID-19 pandemic. The results showed that almost all the companies studied had social concerns in helping the community during the pandemic in the form of charity or donations. Another form of commitment is to provide services in increasing the competitiveness of the community after pandemic. This research can be developed to create a model for implementing corporate social responsibility in the world during a pandemic.

Keywords: Liability, Sustainability Reporting, Corporate Social Responsibility, Covid 19

Topic: Accounting