The Influence of Corporate Social Responsibility and Green Organizational Culture on Environmental Performance
Keywords:
Corporate Social Responsibility; Green Organizational Culture; Environmental Performance; Manufacturing Companies; PROPERAbstract
This study examines the influence of Corporate Social Responsibility (CSR) and Green Organizational Culture (GOC) on Environmental Performance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study is motivated by increasing environmental pressure, stricter regulations, and sustainability demands that require companies to manage their environmental impacts more effectively. A descriptive quantitative approach was employed using purposive sampling, involving 20 companies observed over four years, resulting in 80 observation units. Secondary data were obtained from sustainability reports, annual reports, and Corporate Performance Rating Program in Environmental Management (PROPER) ratings. The data were analyzed using multiple linear regression with SPSS version 25.0. Classical assumption tests were conducted to ensure the robustness of the regression results despite the clustered structure of the data. The results indicate that CSR has a significant but negative effect on Environmental Performance, suggesting that higher CSR disclosure is associated with lower PROPER ratings. This finding implies that CSR practices tend to be disclosure-oriented and are not yet aligned with the technical environmental requirements assessed by PROPER, potentially reflecting symbolic reporting behavior. Meanwhile, Green Organizational Culture does not have a significant effect on Environmental Performance, indicating that green values have not been effectively translated into measurable technical compliance. These findings suggest that improving environmental performance requires concrete technical actions, integrated environmental management systems, and alignment between sustainability reporting and PROPER indicators.
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