The Stakeholders Perceptions towards the Corporate Social Responsibility Reporting

A study on Corporate Social Responsibility has growing rapidly in the corporate world and become part of the business. Many organization introduced Corporate Social Responsibility into their business activities and encourage communication through many types of channel on their Corporate Social Responsibility activities to stakeholder. In this era, an organization will face high expectation from the stakeholder group that showing they are expecting more from the organization. An organization become an attention because of the pressure on social and environmental problem. Its lead to the preparing the Corporate Social Responsibility report which is the preparation of a sustainability report that will become one of the challenging part for the company concern. The preparer will need to analyse based on his common sense in providing diverse framework and guidelines. A lack of unity and accurate legal regulation can be noticed in this era causes companies incurred on various but so far the companies applied the guidelines when it is the time to report on Corporate Social Responsibility. Some companies will prepare a separate sustainability show that the separate sustainability report will only contain information and business that related to economy, ecology and social sustainability. The concept of sustainability become a new challenge to the companies because taking a consideration on ecological and social aspect that is not become a focus on company day to day management. It’s depending on the reporting type, structure and the level of knowledge which the viewer of those information with regard to the perception of Corporate Social Responsibility or Sustainability reporting is hard to investigate. This research is to encourage awareness for preparer and also the stakeholder that the choice might be different be different depends on what type of report it is. As a way to determine the different in perception, an eye-tracking technology is applied. The contribution of Eyes-tracking will determine the different sustainability report types from a stakeholder perspective.