2.1.2. CSR towards Society

Apart from environmental issues, recently, social issues have emerged. Society is described as the surroundings in which an enterprise deploys its CSR practices and activities. In general, society often expects the returns from a company to afford that company acceptance and legitimacy [40]. Instead of avoiding social issues, enterprises nowadays have taken on CSR to address those problems [41]. CSR towards society can be considered as an enterprise's contributions to community development related to job creation, especially for disabled people, economic development, as well as contributing to enhancing the life quality of the community [28,42]. An assumption is that there is a positive correlation between CSR towards society and overall CSR. Therefore, the hypothesis is developed:

**Hypothesis 2 (H2).** *CSR towards society has a positive impact on overall CSR.*

#### 2.1.3. CSR towards Customers

Customers are a substantial source of the value of a company [43]. If a company does not take responsibility for its customers, it will be unable to attract customers and generate revenue or profits. In the case that customers are unsatisfied with a company's products or behaviors, they can stop supporting or even boycott the company's products or services. The worst case could be that company is likely to lose profits or go bankrupt. Consequently, CSR towards customers is key in CSR strategy. CSR towards customers can be considered as an enterprise making honest claims to customers through advertising or marketing, providing safe products with high quality, fair prices [28,38,39]. This study speculates the positive link between CSR towards customers and overall CSR. Therefore, the following hypothesis is developed:

#### **Hypothesis 3 (H3).** *CSR towards customers has a positive impact on overall CSR.*
