This study aims to interpret the implementation of CSR in achieving corporate sustainability studied with Bourdieu's social practice theory. This study uses an interpretive paradigm with a phenomenological approach. The research location is PT. Tirta Investama - Pasuruan Keboncandi Factory. Data collection was carried out by conducting in-depth interviews with key informants who took turns to obtain data triangulation.The results showed that the implementation of CSR on the research site was well organized and structured and became a permanent and incidental program. CSR is implemented based on the principle of "dual commitment", which is the belief that if a company wants to be successful in business, the company must be successful socially. The process of defining and understanding CSR towards corporate sustainability is pursued by forming a habitus, maintaining the existence of capital and mastering the field, this is in line with Bourdieu's concept of social practice.
CITATION STYLE
Rochayatun, S. (2021). MEMAKNAI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY MENUJU SUSTAINABILITY DALAM PERSPEKTIF SOCIAL PRACTICE BOURDIEU. El Muhasaba Jurnal Akuntansi, 12(2), 127–137. https://doi.org/10.18860/em.v12i2.12010
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