Exploring the Meaning of Triple Bottom Line and CSR Implementation in Enhancing Corporate Competitiveness and Reputation: A Qualitative Study in the Global Market Context
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Abstract
This research aims to explore the meaning and practical implications of implementing the Triple Bottom Line CSR (Corporate Social Responsibility) in shaping company values. In addition, this study also aims to examine the moderating role of profitability in strengthening the relationship between Triple Bottom Line CSR and company value. The type of research used is a mixed design, combining descriptive qualitative insights with quantitative validation. The nature of the research uses descriptive qualitative analysis to capture managerial perspectives, while the quantitative component employs multiple regression analysis for statistical testing. Sample selection uses the purposive sampling method with 7 companies listed on the Indonesia Stock Exchange. The research period is between 2020 and 2022, ensuring relevance to recent CSR practices during the post-pandemic recovery phase. The data were analyzed using multiple regression analysis supported by qualitative coding of managerial reports and disclosures. The findings indicate that profitability as a moderating variable significantly strengthens the relationship between social CSR and company values, while environmental and economic dimensions show varying levels of impact. The conclusion of this study is that integrating profitability into the CSR–value nexus provides novel evidence for how companies can simultaneously pursue financial performance and social legitimacy in a global market context.
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