De (Re) Construction of CSR Reports Through Sustainability Relations of Kasepuhan Sinaresmi

Meutia Riany, Dea Arme Tiara Harahap

Abstract


Contemporary Corporate Social Responsibility (CSR) reporting is largely shaped by capitalist and technocratic rationalities that prioritise legitimacy, measurement, and capital accumulation, often overlooking relational and ecological dimensions of sustainability. This study critically examines the construction of sustainability in corporate CSR reporting and explores indigenous sustainability epistemologies within the Kasepuhan Sinaresmi community. Using a postmodern qualitative approach combining Derrida's deconstruction and critical ethnography, data were collected through participant observation, in-depth interviews, and documentation. The findings show that CSR reporting is structured by binary oppositions that reveal tensions between ethical claims and capitalist interests. In contrast, indigenous practices such as jekat, leuit, and customary ecological norms embody sustainability based on relational ethics, ecological spirituality, and reciprocal human–nature relationships. The study proposes a value-based sustainability reporting framework that integrates ecological ethics, local spirituality, and non-anthropocentric perspectives as an alternative to conventional CSR reporting.


Keywords


Corporate Social Responsibility; Ethnography; Sustainability Accounting; Local Wisdom; Kasepuhan Sinaresmi.

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References


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DOI: https://doi.org/10.17509/jpak.v14i2.92768

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