Resumen
This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial performance? The findings of the study indicate that in terms of social variable, the performance of Indonesian companies and MNCs is the same, while in terms of environmental perspectives, the performance of MNCs is better than the one of Indonesia companies. In Indonesian companies, corporate performance and corporate social and environmental performances are not related, while in MNCs the relation is partially supported for social perspective and mostly supported for environmental perspective. Keywords: social performance, environmental performance, content analysis, multinational corporation (MNC), slack resource theory, and good management theory.