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PRAKTIK CORPORATE SOCIAL RESPONSIBILITY (CSR) DI INDONESIA
Abstract
Dalam berbagai aktivitas membawa dampak nyata bagi kualitas kehidupan, baik bagi individu atau masyarakat. Berbagai permasalahan terjadi di Indonesia, sebagian besar disebabkan oleh ulah manusia itu sendiri atau memang alam yang sudah mulai mengikis. Ulah manusia juga hadir dari beberapa perusahaan yang membuat adanya pencemaran lingkungan, udara dan lain sebagainya. Maka peran-peran manusia atau sebuah organisasi turut andil dalam menangani permasalahan di Indonesia. Dan dari sanalah lahir sebuah gagasan CSR. CSR merupakan merupakan komitmen usaha untuk beroperasi secara legal dan berkontribusi untuk meningkatkan kualitas hidup dan tanggung jawab kemitraan dari karyawan dan keluarganya, pemerintah, perusahaan komunitas lokal, dan komunitas luas. CSR dapat melakukan dengan pemberdayaan masyarakat setempat secara nyata yang dibutuhkan oleh masyarakat sekitar. In various activities it has a real impact on the quality of life, both for individuals and society. Various problems occur in Indonesia, mostly caused by human behavior itself or indeed nature has begun to erode. Human activities are also present from several companies that make environmental pollution, air and so on. Then the roles of humans or an organization contribute to addressing problems in Indonesia. And from there came the idea of CSR. CSR is CSR is a business commitment to operate legally and contribute to improving the quality of life and responsibility of partnerships from employees and their families, the government, local community companies, and the wider community. CSR can do with the empowerment of local communities that are actually needed by the surrounding community.
... In addition, most previous research measures a company's CSR performance using a CSR index based on the Global Reporting Initiative (GRI) Standard (Amelia et al., 2021;Nayenggita et al., 2019;Santoso et al., 2023;Shine & Atahau, 2023;Sreepriya et al., 2023). Current research develops previous research by Ainy & Ariesanti (2022) about the market response to the Indonesian companies receiving the Indonesia Sustainability Reporting Award (ISRA). ...
... John Elkington, in 1987, formulated that companies focus on three things: profit, people, and planet (3P). CSR is a business commitment to act ethically, operate legally, and contribute to improving the quality of life of employees and their families, local communities, and the wider community (Carroll, 2021;Fatima & Elbanna, 2023;Nayenggita et al., 2019). ...
This research aims to determine the response of the Indonesian market to the announcement of CSR information. The Indonesian government has issued regulations regarding the implementation of CSR for companies in Indonesia. The study explores whether the Indonesian market incorporates CSR information into investment decisions. This research examines the market response to CSR information by conducting an event study on company announcements in the SRI KEHATI Index. Investments in companies listed in the SRI KEHATI Index are known as Green Investment. The market response is measured using the abnormal return value of Green Investment. The estimation window used in this research is five days before the announcement and five days after the announcement. The research results show that the Indonesian market has not fully considered CSR activities in investment decisions. Company sustainability factors such as CSR activities have not become the primary concern for Indonesian investors. This study contributes to the existing literature by providing empirical evidence on the market’s reaction to CSR announcements in Indonesia, where CSR is increasingly emphasized. By concentrating on SRI KEHATI index companies, the research offers valuable insights into the valuation of Green Investment.
... These disclosures are instrumental in catering to the diverse interests of stakeholders (Sudarmaji et al., 2022), particularly employees who rely on such reports for essential information (Belda, Manossoh, & Rondonuwu, 2017). However, the quality of CSR disclosure in Indonesia faces challenges due to insufficient regulatory frameworks and unclear sanctions for non-compliance (Nayenggita, Raharjo, & Resnawaty, 2019). CSR initiatives can be categorized into internal and external orientations, highlighting actions directed towards the community and broader societal values and strategies, respectively (Nayenggita, Raharjo, & Resnawaty, 2019). ...
... However, the quality of CSR disclosure in Indonesia faces challenges due to insufficient regulatory frameworks and unclear sanctions for non-compliance (Nayenggita, Raharjo, & Resnawaty, 2019). CSR initiatives can be categorized into internal and external orientations, highlighting actions directed towards the community and broader societal values and strategies, respectively (Nayenggita, Raharjo, & Resnawaty, 2019). The culmination of CSR efforts is often presented in sustainability reports, serving as a communication tool for firms to articulate their economic, social, and environmental impacts to stakeholders (Carroll & Shabana, 2010). ...
This study aims to analyze the impact of Company Size, Profitability, and Foreign Ownership on Corporate Social Responsibility (CSR) Disclosure in mining companies listed on the Stock Exchange. Specifically, it aims to determine whether these factors significantly influence CSR disclosure. This study utilizes secondary data from the financial statements of mining companies listed on the IDX. Multiple linear regression analysis assesses the relationship between Company Size, Profitability, Foreign Ownership, and CSR Disclosure. The analysis aims to establish these factors' individual and combined effects on CSR disclosure in the mining industry. This study's findings indicate that the company's size positively influences CSR disclosure. Larger companies tend to exhibit higher levels of CSR disclosure. Additionally, profitability positively and significantly impacts CSR disclosure, suggesting that more profitable mining companies tend to disclose more about their social responsibility initiatives. The results also demonstrate that the ownership of foreign shares owned by the company positively influences CSR disclosure. As the ownership of foreign shares increases, the level of CSR disclosure also increases. Furthermore, the study concludes that when considering Company Size, Profitability, and Foreign Ownership, they collectively positively and significantly affect corporate social responsibility. This study contributes to the existing literature by examining the impact of Company Size, Profitability, and Foreign Ownership on CSR Disclosure, specifically in the mining sector. The findings provide insights into the factors that affect the extent of CSR disclosure, which can help mining companies and stakeholders enhance their understanding and awareness of social responsibility practices within the industry.
... CSR in a broad sense is closely related to the goal of achieving sustainable economic activities (sustainable economic activity). Sustainability of economic activities is not only related to social responsibility but also to accountability (accountability) companies towards society and the nation as well as the international world [11]. According to Widjaja & Yeremia CSR is a form of cooperation between companies (not only Limited Liability Companies) and all parties (stakeholders) who directly or indirectly interact with the company to ensure the existence and survival of the business (sustainability) the company. ...
... CSR can help and contribute to Indonesia by reducing existing problems. Another thing, CSR can be used as a requirement for companies, not a demand, because apart from improving the company's image, it also develops the country itself [11]. ...
P.aser Regency is one of the districts with the largest Gross Regional Domestic Product in the mining sector in East Kalimantan. The mining industry is one sector that has an important role in the economy of Paser Regency. How- ever, this sector also has the potential to have negative impacts on the environ- ment and society. Therefore, mining companies need to implement CSR that is oriented towards the Sustainable Development Goals (SDGs) to support sustain- able development. This article reviews the role of CSR of mining companies in supporting the successful implementation of SDGs in Paser Regency with a focus on the goal, namely quality education. This research uses a qualitative method with a literature study approach. Data was obtained from each company's annual CSR report which was summarized by the Paser District CSR Forum. The re- search results show that of all the mining companies still operating in Paser Re- gency, only a few carry out CSR initiatives in the CSR sector on a regular basis. There are not many budgets and programs carried out by mining companies that are oriented towards improving the quality of education. Apart from that, the au- thors are of the opinion that the allocation of mining CSR funds does not signif- icantly support the realization of quality education in Paser Regency.
Keywords: CSR, SDGs, Mining Industry, Quality Education
... Riyan Ardi, 2022), merupakan bukti kepedulian perusahaan terhadap masyarakat sekitar, yang didalamnya terdiri dari beberapa aspek berupa ekonomi, etika, hukum, serta kontribusi terhadap masalah sosial. Widjaja & Yeremia dalam Nayenggita et al., (2019) menyatakan bahwa CSR merupakan bentuk kerjasama antara perusahaan dengan stakeholder yang berinteraksi dengan perusahaan secara langsung maupun tidak langsung untuk tetap menjamin keberadaan dan kelangsungan hidup usaha perusahaan tersebut. Secara umum diartikan sebagai kumpulan kebijakan praktik yang berhubungan dengan para stakeholder, nilai-nilai, pemenuhan ketentuan hukum, penghargaan masyarakat, lingkungan, serta komitmen dunia usaha untuk berkontribusi dalam pembangunan secara berkelanjutan. ...
... Menurut Widjaja dan Pratama dalam (Nayenggita et al., (2019) adanya ketidakpercayaan masyarakat terhadap perusahaan menjadi pemicu awal mula munculnya konsep Corporate Social Responsibility (CSR) pada perusahaan. Perusahaan disini tidak terbatas pada perseroan terbatas, tetapi juga kegiatan usaha yang ada, baik berbadan hukum maupun tidak berbadan hukum. ...
Merging companies in carrying out CSR activities is a claim for losses experienced by society, especially in environmental damage. PT Kereta Api Indonesia has a superior program with organic waste management using the Black Soldier Flyes (BSF) system. This research was conducted with the aim of analyzing the process of CSR activities carried out by PT Kereta Api Indonesia in the Indonesian Railroad Cares for the Environment activity and to find out the supporting and inhibiting factors in each process of its implementation at the PT KAI company. In this study, the researcher chose to use the case study method, using a constructivism approach or paradigm. Data collection techniques used interview and pbservation methods with informants who were CSR staff at PT KAI’s CSR activities. The results of this study are expected to be useful for both researchers and for other researchers who will conduct similar research. The results of this study are that PT Kereta Api Indonesia’s corporate social responsibility activities were formed by going through eight stages, starting form receiving proposals, conducting surveys, reporting surveys results, applying for disbursement of funds, disbursing funds, implementing activities, evaluating, and finally reporting activity results. Abstrak. Keterlibatan perusahaan dalam melakukan kegiatan CSR merupakan tuntutan atas dampak kerugian yang dialami masyarakat khususnya pada kerusakan lingkungan. PT Kereta Api Indonesia memiliki program unggulan dengan pengelolaan sampah organik menggunakan sistem Black Soldier Flyes (BSF). Penelitian ini dilakukan dengan tujuan untuk menganalisis mengenai proses dari kegiatan CSR yang dilaksanakan PT Kereta Api Indonesia dalam kegiatan Kereta Api Indonesia Peduli Lingkungan serta untuk mengetahui faktor pendukung dan juga penghambat dalam setiap proses penyelenggaraannya pada perusahaan PT KAI. Dalam penelitian ini, peneliti memilih untuk menggunakan metode studi kasus, dengan menggunakan pendekatan atau paradigma konstruktivis. Teknik pengumpulan data menggunakan metode wawancara dan observasi sebagai dengan narasumber yang merupakan staff CSR di PT KAI dan juga masyarakat yang terlibat dengan kegiatan CSR PT KAI. Hasil dari penelitian ini yaitu kegiatan corporate social responsibility PT Kereta Api Indonesia dibentuk dengan melewati delapan tahapan yang dilalui yakni, dimulai dari penerimaan proposal, pelaksanaan survey, pelaporan hasil survey, pengajuan pencairan dana, pencairan danam, pelaksanaan kegiatan, evaluasi, dan yang terakhir pelaporan hasil kegiatan.
... In research conducted by Nayenggita et al. (2019), it was found that the implementation of CSR in Indonesia is still in the stage of profit sharing which is used for wants rather than the real needs of the community. There are still many companies that do not understand the proper implementation of CSR. ...
... There are still many companies that do not understand the proper implementation of CSR. Companies tend to make inappropriate contributions to educate or create a society which then creates community dependence on companies (Nayenggita et al., 2019). In another study, it was also found that CSR practices carried out by companies are generally limited to providing assistance to the community in the form of health, social and educational assistance, as well as distributing funds to amil zakat institutions (Gandi & Mutaqi, 2022;Setiyowati & Azqiya, 2022;Sulistyowati et al., 2022), and labor management (Ardani & Mahyuni, 2020;Yudshistira & Darma, 2020). ...
As sustainable development is echoed, environmental and social matters and Corporate Social Responsibility (CSR) are increasingly being considered. Some companies are increasingly aggressive in disclosing their CSR, but some still need to be more optimal. This study aims to determine what factors can influence the disclosure of CSR in Indonesian SOEs. This study used multiple linear regression analysis with 51 samples observed. The results obtained in this study show that the size of the company, the type of sector, and the size of the board of directors positively affect CSR disclosure. In contrast, the involvement of female board members and green accounting have no influence. This research is expected to add insight and increase further references for future researchers and investors to discover the factors that affect CSR disclosure and can help decision-making. Keywords: CSR Disclosure, SOEs, Sectors Type, Directors Abstrak Seiring dengan digaungkannya pembangunan berkelanjutan, hal-hal yang berkaitan dengan lingkungan dan sosial semakin diperhatikan, begitu juga dengan tanggungjawab sosial perusahaan. Beberapa perusahaan semakin gencar dalam mengungkapkan tanggung jawab sosial perusahaannya, namun ada juga yang masih kurang maksimal. Penelitian ini bertujuan untuk mencari tahu faktor apa saja yang dapat memengaruhi pengungkapan tanggungjawab sosial perusahaan pada BUMN Indonesia. Penelitian ini menggunakan analisis regresi linier berganda dengan total sampel yang diobservasi sebanyak 51 buah. Hasil yang diperoleh pada penelitian ini adalah ukuran perusahaan, jenis sektor usaha, dan ukuran dewan direksi berpengaruh secara positif terhadap pengungkapan tanggungjawab sosial perusahaan, sedangkan keterlibatan anggota dewan perempuan dan green accounting tidak memiliki pengaruh. Penelitian ini diharapkan dapat menambah wawasan dan menambah referensi bagi peneliti selanjutnya maupun bagi investor untuk mengetahui faktor-faktor yang mempengaruhi pengungkapan tanggungjawab sosial perusahaan dan dapat membantu dalam pengambilan keputusan. Kata kunci: Pengungkapan Tanggungjawab Sosial Perusahaan, BUMN, Jenis Sektor Usaha, Dewan Direksi
... Corporate Social Responsibility (CSR) programs aim to empower communities and improve their quality of life, but often face challenges in 81 . A common issue is excessive community dependence on CSR initiatives, which can be counterproductive to the goal of 75 While some companies have successfully implemented CSR programs in education, infrastructure, and community development 89 , others still struggle with ineffective implementation and lack of awareness 90 . The absence of strict sanctions for non-compliance and dependence on corporate commitment and awareness hinder effective CSR implementation 91 . ...
Corporate branding through Corporate Social Responsibility (CSR) programs has become a key strategy for many mining companies in Indonesia. CSR is supposed to be a tangible manifestation of a company’s contribution to social and environmental development around its area of operation. However, in practice, CSR is often just an image tool to improve the company’s reputation without having a significant positive impact on society. This article examines the phenomenon of CSR in the Indonesian mining sector, which is often involved in scandals and manipulative practices. The research highlights various cases where mining companies fail to fulfill their social responsibilities, manipulate CSR reports, and exploit local communities. Through a qualitative analysis approach, this article reveals that CSR programs in the mining sector are more often used as a means to improve public image than to make a real contribution to sustainable development. The conclusion of this study shows the need for supervisory reforms and clear rules related to criminal sanctions for misuse of CSR funds so that CSR implementation does not only become a means of imaging, but actually has a positive sustainable impact.
... GRI has the main objective of bringing together all companies from different industry sectors. It is the most recognized initiative and provides transparency of reporting framework (Nichola & Septiani, 2019) Then an interesting fact was also found based on data obtained from previous research; it was stated that the implementation of Corporate Social Responsibility (CSR) in Indonesia itself was still in the stage of profit sharing, which was used to answer desires rather than the real needs of the community (Nayenggita, et al., 2019). This happens because many companies still need to understand the importance of providing facilities for the community's real needs through the implementation of appropriate and appropriate CSR. ...
As one of the well-known financial companies in Indonesia, Adira Finance has a strategy for CSR communication to the stakeholders accordingly. This effort intends to increase the corporate reputation after the COVID-19 pandemic through a local creative festival program. This study aims to find out the Corporate Social Responsibility communication strategies of Adira Finance to increase the corporate reputation. This study uses the concept of CSR communication strategies of Mette Morsing and Majken Schultz and the concept of the reputation of Fombrun. The study uses descriptive qualitative with case study method and in-depth interviews as data collection techniques, and pattern matching techniques as data analysis. This study found that Adira Finance applies the stakeholder involvement strategy for CSR communication to enhance the company's reputation among internal and external stakeholders. Adira Finance has implemented four aspects of reputation and appropriate CSR communication strategy; therefore, it has received positive news sentiments regarding CSR awards from the private organizer and has an employee engagement rate of more than 90%.
... Orientasi dalam perusahaan meliputi aksi yang dilaksanakan oleh kegiatan terhadap masyarakat. Orientasi luar Perusahaan meliputi nilai dan perusahaan yang digunakan untuk melaksanakan aksi yang sesuai dengan situasi sosial terhadap masyarakat sekitarnya (Nayenggita et al., 2019). ...
Background: Law No. 40 of 2007 requires companies to implement CSR, covering social, economic, and environmental responsibilities. Although CSR is often perceived as a burden, its implementation is crucial for business sustainability. This study aims to analyze the development of CSR in Indonesia, its challenges, and solutions. Method: This research analyzes the implementation of CSR in Indonesia, the conflicts between companies and communities, as well as conflict resolution strategies based on democratic principles. Findings: The development of CSR in Indonesia has been driven by regulations such as the Limited Liability Company Law and Government Regulation 47/2012. Conflicts in implementation often arise due to differences in perceptions and stakeholder interests. Conflict management requires transparency, participation, and resolution strategies based on ethical leadership to build trust and enhance the effectiveness of CSR programs. Conclusion: CSR conflict management in Indonesia emphasizes stakeholder engagement, community empowerment, and the principles of transparency, accountability, and social justice to achieve harmony between companies and communities. Novelty/Originality of this article: The novelty of this research lies in its approach to analyzing conflict management in CSR implementation in Indonesia, focusing on conflict resolution strategies based on democratic principles and ethical leadership. This study highlights the importance of transparency, participation, and accountability in fostering harmonious relationships between companies and communities, which has not been widely discussed in the context of Indonesia's CSR regulations. Furthermore, this research offers new solutions by integrating the principles of social justice and community empowerment into CSR strategies, strengthening the role of local stakeholders for program sustainability.
... Meanwhile, according to (Fitriyana, 2019), CSR is an approach taken by companies to contribute to sustainable economic development by emphasizing economic, social and environmental aspects based on the principles of partnership and volunteerism. CSR is not only a company's responsibility but an obligation that must be carried out as part of business policy (Nayenggita et al., 2019). In implementing CSR, companies must apply the seven principles contained in ISO 26000 "Guidance Standard on Social Responsibility", namely accountability, transparency, ethical behaviour, respect for the interests of stakeholders, obeying the rule of law; compliance with international norms of behaviour; and respecting human rights (Aminurosyah et al., 2020). ...
The idea of sustainable business practices and CSR has evolved over the years from simply a philanthropic endeavour to an integral component of corporate strategy. On the other hand, CSR covers a wider range of initiatives aimed at making a positive contribution to society, covering areas such as community development, employee welfare and ethical governance. This article aims to: (a). Identify relevant studies regarding the relationship between business ethics and Corporate Social Responsibility in improving global business performance and achieving sustainability. (b). Evaluate key findings from existing literature on the linkages between these practices in improving global business performance and achieving sustainability. (c). Identify research gaps that still need to be filled and recommend future research directions in this area, which has an important role in international business activities. These three interrelated factors in international business play a beneficial role in ensuring that companies operate responsibly and sustainably and provide benefits to communities and the environment around the world. Business ethics ensures that companies operate responsibly and with integrity in a complex and diverse international environment, taking into account the varying cultures, values and laws of each country and region. Meanwhile, sustainable business practices are becoming increasingly important in international business due to increasing environmental and social pressures, as well as demands from consumers and governments to pay attention to the social and environmental impacts of business.
... Environmental issues have become a major topic of discussion among governments, investors, and consumers. Increased alertness of environmental management and preservation occurs in the business world, especially for companies that produce waste (Nayenggita et al., 2019). Yogyakarta Special Region, Indonesia, for example, is ranked 12th in the province with the most paper waste in Indonesia, reaching 202.36 thousand tons in 2022 (Kehutanan, 2022;Saputra & Fauzi, 2022). ...
The purpose of this research is to investigate the influence of green recruitment and selection, green training, and green intellectual capital on employee performance in Yogyakarta, Indonesia. The data collection method used in this research is to look for observation, interviews, and the distribution of questionnaires. Structural Equation Modeling is used to be an analysis method with SmartPLS assistance. Within the SEM model, this research predominantly employs the Partial Least Squares (PLS) technique, a component-based or variance-based structural equation modeling approach. PLS enables the testing of theories or theory development for predictive purposes based on experimental results. Based on the results of this study, green recruitment and selection have a significant and positive impact on employee performance. However, green training does not have any statistically significant positive effect on employee performance in the same region. On the other hand, green intellectual capital shows a significant and positive influence on employee performance. These results contribute to understanding the relationship between green human resource practices and employee performance.
... Second, CSR legal binding instruments do not come to the mention of strict sanctions for reneging in the implementation of CSR so that in terms of law enforcement it is weak [22], [23]. CSR is only regulated in one article, namely article 74 of the Limited Considering the weaknesses of the CSR legal framework above, to implement the green economy in an effective CSR legal framework, the following things must be done: Third, the meaning of 'related' to natural resources should be removed and replaced with the word "or companies that do not carry out business in the field of natural resources". ...
Green economy policies must be encouraged so that welfare can be improved without sacrificing environmental sustainability which is the capital of the lives of future generations. This paper aims to see the possibility of implementing a green economy through the legal framework of corporate social responsibility (CSR). The method used is a normative legal research method. The results show that the implementation of the green economy concept within the CSR framework can only be implemented if regulatory weaknesses to the implementation of CSR in Indonesia can be overcome, including strengthening legal instruments, the existence of sanctions, expanding the subject of CSR implementation, the establishment of assessment and supervisory bodies so that the implementation of CSR for entrepreneurs is carried out optimally and consistently, to CSR technical references. Keywords: Green Economy; Corporate Social Responsibility; Framework.
... Dalam keterkaitannya dengan Perusahaan, CSR menjadi suatu bentuk komitmen yang dibuat oleh Perusahaan sebagai Upaya peningkatan standar hidup masyarakat luas. Vol. 20, No. 2, November 2024p-ISSN: 2087 Menurut Sari dalam (Nayenggita et al., 2019) terdapat tiga fokus utama di dalam CSR, yaitu ekonomi, sosial dan lingkungan. Ketiga hal tersebut memiliki hubungan yang erat dan saling mempengaruhi satu sama lain. ...
This research aims to analyze the role of Corporate Social Responsibility at PT. PNM was implemented through the Prosperous Family Economic Developments (Mekaar) Program for Underprivileged Housewives (IRT) in Sidomulyo Village, Medang Deras District. This study used a descriptive qualitative method. The subjects in this research were 4 people consisting of 1 Accounting Officer (AO) or field employee of PNM Mekaar and 3 Underprivileged housewives as customers of PNM Mekaar, Sidomulyo Village, Pasar Baru Hamlet. Data collection in this research used interviews, observation, and documentation techniques. Data analysis techniques are carried out by data reduction, data presentation, and conclusion. Data validity was carried out using source triangulation and method triangulation. The results of the study indicate that the role of Corporate Social Responsibility at PT. PNM implemented through the Prosperous Family Economy Development Program (Mekaar) for Underprivileged Housewives (IRT) in Sidomulyo Village, Medang Deras District was implemented by implementing business capital loans and strengthened by women's empowerment activities. Business capital loans help underprivileged Housewives (IRT) in starting or developing micro-businesses, while women's empowerment involves them in activities that encourage economic independence and women's emancipation. Overall, PNM has succeeded in carrying out its social responsibility in developing the community economy and empowering women in the area.
... Kata etika memiliki pengertian yang sepadan dengan moral. Moral sendiri berasal dari bahasa Latin, yakni mos (bentuk tunggal) atau mores (bentuk jamak), yang berarti adat istiadat, kebiasaan, perilaku, watak, karakter, serta cara hidup (Nata, 2013). Etika dapat didefinisikan sebagai serangkaian pedoman atau standar perilaku yang mengarahkan individu dalam membuat keputusan. ...
Buku ini dirancang untuk memberikan pemahaman yang
komprehensif tentang berbagai aspek hukum yang relevan dengan dunia
bisnis modern. Dalam dinamika dunia usaha, pemahaman akan hukum
bisnis sangat penting untuk memastikan setiap langkah yang diambil
sesuai dengan regulasi yang berlaku dan meminimalisir risiko hukum.
Pembahasan dalam buku ini meliputi berbagai topik penting, mulai
dari pengantar hukum bisnis, struktur dan bentuk usaha, hingga aspek-
aspek hukum seperti hukum kontrak, hukum perusahaan, regulasi pasar
modal, hukum perbankan dan lembaga keuangan, serta hukum
perpajakan. Selain itu, topik terkait hukum ketenagakerjaan, hukum
perlindungan konsumen, hukum persaingan usaha, hukum kekayaan
intelektual, dan hukum internasional dalam bisnis juga dibahas dengan
mendalam. Tidak lupa, etika dan tanggung jawab sosial dalam bisnis turut
disertakan sebagai bagian penting dari praktik bisnis yang berkelanjutan
dan berintegritas.
... Stakeholder yang dimaksud terdiri dari para karyawan, konsumen, masyarakat, komunitas lokal, pemerintah dan Lembaga swadaya masyarakat (Marthin, 2018). Lebih lanjut, Nayenggita et al (2019) menjelaskan bahwa istilah CSR semakin mendapat perhatian seiring munculnya buku Cannibals with Forks: The Triple Bottom Line in 21 st Century Business (1998) karya John Elkington. Dalam bukunya tersebut, Elkington mencoba mengemas CSR ke dalam 3 fokus utama yakni profit, planet dan people, atau seringkali dikenal dengan istilah 3P. ...
Artikel ini bertujuan untuk menganalisis aktualisasi sustainable development tourism oleh PT. Pertamina Patra Niaga IT Balongan dalam program CSR DERMAYU mampu menghadirkan solusi bagi permasalahan masyarakat Balongan terutama dalam hal ekonomi, sosial dan lingkungan. Penelitian ini dilakukan dengan metode kualitatif pendekatan studi kasus. Analisis data dilakukan dengan menggunakan data sekunder. Locus studi di Desa Wisata Pantai Tirta Ayu Balongan Indramayu. Hasil penelitian pada artikel ini menunjukkan bahwa Program DERMAYU mengaktualiasikan tiga pilar utama dari sustainable development tourism, yakni economic sustainability, social sustainability serta environmental sustainability. Pertama terkait economic sustainability, program DERMAYU mampu menggerakkan local prosperity Desa Balongan dengan mengurangi angka pengangguran, peningkatan kesempatan kerja sehingga angka pengentasan kemiskinan meningkat sebesar 0,41%. Kedua terkait social sustainability, dua aktivitas pendukung Program DERMAYU yakni pembuatan akta notaris dari POKDARWIS serta peningkatan kapasitas pengetahuan melalui berbagai pelatihan dan pendampingan utamanya dalam hal pemasaran wisata, mampu menjadi alternatif solusi untuk memberikan pendidikan informal (pembekalan pengalaman dan softskill) akibat masih minimnya tingkat pendidikan tinggi masyarakat Balongan. Ketiga terkait environmental sustainability, aktivitas pendukung dalam program DERMAYU berupa penanaman 1000 pohon ketapang dan cemara laut sebagai bentuk aktualisasi biological diversity dan environmental purity mampu menjadi alternatif solusi dari semakin tingginya kerusakan pesisir pantai akibat abrasi serta banjir rob.
... CSR is a term referring to the commitment of each company to carrying out matters that have a positive impact on the environment and society (Nayenggita et al., 2019). Companies that spend funds on CSR activities will show that the company cares about the welfare of stakeholders so that it can increase stakeholder trust and loyalty. ...
This study aims to determine the relationship between Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), cash holding, and company size on firm value. The background of this study is due to the many previous studies that show different results of the influence of each factor of CSR, GCG, cash holding, and company size on firm value. The population used in this study are companies included in the basic and chemical industries listed on the IDX in 2021-2023. The sampling technique in this study was a purposive sampling technique. The amount of data that meets the criteria after being reduced by outliers is 33 data samples. The analysis technique used is multiple linear regression analysis using SPSS version 25. The results showed that CSR has a positive effect on firm value, GCG has no effect on firm value, cash holding has a positive effect on firm value, and company size has no effect on firm value. In other words, CSR and cash holding are able to increase firm value, but GCG and firm size are not able to increase firm value because they have no effect on firm value. These findings indicate that CSR and cash holding are important factors that can increase the value of basic and chemical industry companies in Indonesia.
... In her research, Saputri stated that so far we have assumed that the business world is only looking for profit, but at this time in the modern business world their tendency to carry out social activities has changed the direction of business and changed the image of an organization that has social responsibility to society and the environment (Saputri & Isbanah, 2021). Nayenggita et al stated that the way that can be done is by holding Corporate Social activities (Nayenggita et al., 2019). In other research it was stated that CSR is a form of voluntary commitment of a company in improving the welfare of society and the environment. ...
Purpose: This article describes the practice of corporate social responsibility (CSR) adopted by Baitul Maal Wa Tamwil (BMT) in Lampung. This study also examines the literature on different views of CSR and how CSR can be rooted in organizational strategy so that it becomes an organizational competitive advantage. Methodology: A descriptive qualitative method was used in this study, in which the researchers conducted in-depth interviews with both BMT employees and beneficiary communities. Findings: This study found that Baitul Maal Wa Tamwil, which became the locus of research, namely BMT Assyafiiyah Berkah Nasional carries out CSR corporate social responsibility in several forms of programs both physical, facilitating and empowering in nature. The physical form is carried out by providing assistance for the construction of places of worship, Islamic boarding schools, the construction of drilled wells and a program to renovate livable houses. The form of facilitation is carried out by providing compensation, giving OTP (Sponsoring Parents), giving TPA incentives, community service cars and productive forms by giving rolling goats and providing business capital with a qordul hasan contract. This study recommends the need to increase the involvement of baitul maal wattamwil in the process of economic development in general, because the practice of corporate social responsibility will contribute not only to increasing the company's competitive advantage but also to increasing community empowerment. For the company, CSR will also ensure the company's sustainable growth due to improved image and increased customers leading to increased profitability.
... The level of disclosure of corporate social responsibility has a positive influence on tax avoidance and explained that companies that claim to be socially responsible actually avoid taxes. Based on the literature above, this research aims to determine the role of institutional ownership in moderating the influence of corporate social responsibility (CSR), leverage, and political connections on tax aggressiveness (Nayenggita et al., 2019;Zafar & Sulaiman, 2021). ...
The aim of this research is to determine the influence between corporate social responsibility and political connections on tax aggressiveness through institutional ownership as a moderating variable. This type of research is quantitative research, involving all companies listed on the Indonesian Stock Exchange in the 2017-2021 year of observation as the population. The data sources used in this research are secondary data obtained from company websites and the Indonesian Stock Exchange website (www.idx.co.id). The quantity of CSR as measured by calculating how much information related to corporate social responsibility has a negative influence on the presence of tax aggressiveness within the company. CSR quality has a negative influence on tax aggressiveness, which means that CSR quality can pressure companies to be tax aggressive. The existence of political connections that a company has no effect on the tax aggressiveness carried out by the company. Institutional ownership can moderate the quantity of CSR on tax aggressiveness. Institutional ownership moderates the relationship between CSR quality and tax aggressiveness. In the analysis results, it is proven that institutional ownership strengthens the negative influence of CSR quality on tax aggressiveness. Has been proposed that institutional ownership can moderate the influence of political connections on tax aggressiveness.
... Corporate Social Responsibility (CSR) sebagaimana yang diimplementasikan oleh perusahaan saat ini telah mengalami evolusi dan metamorfosis dalam rentang waktu yang cukup Panjang (Nayenggita et al., 2019). Sesuai Gloutie, kegiatan CSR meliputi tema seperti, (Irawan, 2008) Kemasyarakatan Inisiatif CSR untuk masyarakat dapat berupa inisiatif kesehatan dan pendidikan yang dijalankan oleh perusahaan. ...
Fakta menunjukkan bahwa perempuan, anak-anak, dan kaum disabilitas masih kurang dalam memperoleh pendidikan yang layak dalam mengembangkan pengetahuan dan keterampilan seni mereka. Untuk merespon hal tersebut, tim membuat alternatif pembelajaran mengenai seni yang berfokus pada seni digital, kerajinan tangan, dan musik yang dikemas dalam sebuah platform website yang diberi nama “Nyeniman” (singkatan dari nyeni dan seniman). Website ini menawarkan konten edukasi yang menarik seperti video tutorial, DIY, dan blogs seputar seni yang dapat diakses secara gratis. Metode yang digunakan adalah metode partisipatif dimana melibatkan mahasiswa Manajemen kelas J mata kuliah Manajemen Bisnis Kawasan dan para masyarakat, mahasiswa. Pelaksanaan kegiatan ini mempunyai beberapa tahapan yang harus dilakukan yaitu 1) Tahap persiapan, 2) Tahap pelaksanaan kegiatan, 3) Tahap Analisis usaha. Hasil dari kegiatan ini menunjukkan bahwa masyarakat, dosen, dan mahasiswa sangat antusias mengikuti kegiatan pengenalan website, di halaman rektorat Universitas Negeri Gorontalo. Website “Nyeniman” yang dibuat agar para anak-anak, perempuan, dan kaum disabilitas dapat dengan mudah mengakses materi pembelajaran dan pelatihan mengenai seni digital, kerajinan tangan, dan musik tanpa harus terbatas oleh faktor geografis atau fisik. Kedepan platform ini perlu ada perbaikan secara sistemik dan fitur serta tampilan agar bisa menjangkau pasar internet yang lebih luas dan ramah akan pengguna yang berkebutuhan khusus.
... However, among all these terms, the one that is most recognized and commonly used is still the term "Corporate Social Responsibility" or CSR. The reason why the term CSR is more widely recognized and received more attention is marked by the publication of John Elkington's book in 1998 titled "Cannibals with Forks: The Triple Bottom Line in 21st Century Business" (Nayenggita, 2019). In this book, Elkington attempted to introduce CSR with three main pillars: profit, planet, and people (3P). ...
In contemporary times, the practice of Corporate Social Responsibility (CSR) by a company in the context of actualizing the Sustainable Development Goals (SDGs) is a necessity. This study aimed to comprehensively explore the efforts made by PT Pertamina Hulu Energi Kampar in actualizing SDGs in the Bukit Lembah Subur Village. The study employed a qualitative methodology with a case study approach. The data utilized in this study consisted of secondary data derived from program implementation reports, monitoring and evaluation reports, as well as relevant articles and journals. The research findings indicate that PT Pertamina Hulu Energi Kampar Field has successfully actualized three SDGs simultaneously through three sub-programs under LAPANG PELITA in the Bukit Lembah Subur Village. First, the Lapak PKK sub-program embodies the actualization of SDG-5 (gender equality) as it has improved the status of women by increasing their income and managerial skills within the PKK member group. Second, the Angkringan sub-program, represented by Adik Kakak MSME, represents the realization of SDG-8 (decent work and economic growth) by providing decent work opportunities for village youth, reducing unemployment rates, and fostering sustainable economic growth. Third, the Pustaka Literasi Pertamina sub-program represents the actualization of SDG-4 (quality education) by providing quality and inclusive education through the Kelompok Taman Baca Langit Ke-7, Rumah Cerdas, and the Digital Library.
... Secara luas pelaksanaan CSR dimaksudkan untuk bekerja sama dengan seluruh pihak yang ada untuk meningkatkan kesejahteraan (Nayenggita et al., 2019). Dalam penelitian ini secara khusus program PUMK yang dilakukan oleh PT Timah Tbk menurut peneliti merupakan pengejawantahan dari people dalam konsep triple bottom line. ...
Pada penelitian ini peneliti menelaah mengenai pelaksanaan PUMK oleh PT Timah Tbk tersebut dari sudut pandang hubungan masyarakat. Peneliti menggunakan konsep triple bottom line dan 9 steps serta menghubungkan dengan perspektif community based development. Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui pelaksanaan program CSR oleh PT Timah Tbk dan strategi yang diambil dalam pelaksanaan program tersebut. Metode yang digunakan pada penelitian ini kualitatif dengan pendekatan post positivis. Metode perolehan data yakni wawancara dan observasi dengan uji validasi menggunakan triangulasi sumber. Berdasarkan hasil penelitian peneliti diketahui bahwa PT Timah Tbk dalam melaksanakan PUMK tersebut telah memenuhi 9 steps. Rasionalisasinya yakni sebelum melaksanakan program tersebut adanya analisis dan perencanaan yang dilakukan dengan berlandaskan aturan yang ditetapkan oleh Kementerian BUMN. PT Timah Tbk juga telah menyiapkan anggaran khusus untuk pelaksanaan program tersebut. Selain itu, dalam pelaksanaannya PT Timah Tbk tidak hanya sekadar memberikan uang, tetapi juga memberikan pembinaan dan pendampingan kepada UMKM sekaligus ikut mempromosikan produk-produk UMKM sebagai mitra binaan. Dalam perspektif triple bottom line program tersebut merupakan realisasi dari pilar people yakni pengembangan masyarakat. Apabila ditelisik lebih jauh lagi pada hakikatnya program tersebut merupakan upaya community based development melalui kemitraan untuk mengembangkan usaha yang dimiliki oleh masyarakat.
... This issue carries significance due to certain segments of the populace directly experiencing economic, social, and environmental consequences arising from the organization's operations, both positive and negative, aligning with the Sustainability Reporting Standard (GRI-413). Hence, companies need to validate their commitment through tangible actions, rather than treating CSR as a mere obligation dictated by legal norms in Indonesia [33], [34]. ...
The objective of this research is to uncover how accounting practices related to social and environmental aspects in the Bakaru hydropower plant are carried out. The informants in this study consisted of employees and local communities around the company. They have a good understanding of the issues under study. Data is collected through observation and recording of documentation in various situations in the field. The collected data were analyzed using a qualitative approach using the theory of critical communicative action from Jürgen Habermas. This approach is used to examine the real practice of social and environmental accounting. The results showed that the Corporate Social Responsibility (CSR) program at the Bakaru hydropower plant is in line with the view of how natural relationships should be carried out, in accordance with the concept of truth proposed by Jurgen Habermas. That is, companies are responsible for the impact of their operations, and this is based on the expectations of various interested parties. The company has also achieved a level of compliance in this regard, by implementing CSR through disclosure to the public. However, there is a problem in the budget allocation for CSR programs every year, because the implementation of these programs does not run effectively. In this case, the Bakaru hydropower plant does not fully meet claims of authenticity or honesty, and most of the programs carried out are still assistance and do not have a focus on sustainability in terms of reporting, prevention, and maintenance of environmental activities.
... Untuk menjalankan pengelolaan lingkungan fisik yang efektif, perusahaan harus melaksanakan berbagai kegiatan seperti: 1) Menerapkan kebijakan lingkungan yang jelas dan terukur untuk memastikan bahwa perusahaan mematuhi peraturan dan standar lingkungan yang berlaku (Dharmayasa & Adnyani, 2020; Kamdhari & Estralita, 2018;Ramadhanty & Djastuti, 2020); 2) Memastikan bahwa perusahaan memiliki sistem manajemen lingkungan yang efektif, yang mencakup evaluasi dan pengelolaan risiko lingkungan, serta pelaporan dan pemantauan yang berkala (Riset & Dan, 2013;Selsabila & Lestari, 2022;Siswanti et al., 2020); 3) Menerapkan teknologi yang ramah lingkungan dan efisien energi dalam operasi perusahaan, seperti menggunakan sumber energi terbarukan dan mengurangi penggunaan bahan kimia berbahaya (Devianto & Dwiasnati, 2020;Nurjanah, 2015); 4) Mengurangi limbah dan emisi melalui praktik pengelolaan limbah yang aman dan efektif, seperti daur ulang dan pengolahan limbah (Astuti & Wahyuni, 2018;Burhany & Nurniah, 2018;Rachman et al., 2019); 5) Meningkatkan kesadaran karyawan dan masyarakat tentang pentingnya menjaga lingkungan dan memberikan pelatihan kepada karyawan tentang praktik-praktik lingkungan yang aman; 6) Melakukan audit lingkungan secara berkala untuk mengevaluasi efektivitas program pengelolaan lingkungan dan menetapkan target kinerja lingkungan yang realistis dan terukur (Naryoso, 2020;Witjaksono & Djaddang, 2018); 7) Melibatkan pihak-pihak terkait, seperti komunitas lokal, organisasi lingkungan, dan pemerintah dalam proses pengambilan keputusan dan implementasi program pengelolaan lingkungan (Nayenggita et al., 2019;Santoso & Raharjo, 2022). ...
This study aims to investigate how to improve a creative work environment through physical and psychological management of employees. This study uses literature studies by collecting data from various sources such as academic journals, books, and related articles. Data were analyzed descriptively qualitatively by comparing and evaluating the strategies used in previous studies. The research findings show that managing the physical and psychological environment of employees can increase creativity and productivity in the workplace. Some effective strategies include creating an environment that supports collaboration and social interaction, providing creative space and facilities that allow out-of-the-box thinking, and providing psychological support to deal with stress and burnout. This research provides valuable insights for companies and managers in improving the work environment and increasing employee creativity
... The company's operational activities often affect the social life of the community and the environment (Novita, 2018). Therefore, the business world needs to build a sustainable commitment to society through corporate social and environmental responsibility (CSR) (Nayenggita et al., 2019). ...
This research paper examines the implementation of Creating Shared Value (CSV) at PT Pegadaian (Persero) through its Alamanda Sejahtera Waste Bank Assistance Program in Bekasi City. The study aims to describe the program formulation and implementation of CSV in the waste bank assistance program. CSV, proposed by Michael Porter and Mark Kramer in 2011, emphasizes The importance of creating shared value between companies and society. This concept gives a win-win Solution where companies can achieve their business goals while providing benefits to the community and the environment. The approach and type of research used in this study is a qualitative research with a descriptive approach. The research focuses on PT Pegadaian (Persero), a state-owned financial company that has successfully reduced non-organic waste by 3,600 tons from 2018 to 2022 through its waste bank assistance program. The research contributes to the understanding of CSV implementation in the Indonesian context, focusing on PT Pegadaian (Persero)'s waste bank assistance program. Through this program, the company has not only made a positive impact on the environment by reducing non-organic waste but also created shared value by involving waste bank managers as Pegadaian agents. The findings shed light on the benefits of integrating financial services with waste management initiatives, demonstrating how companies can achieve their business goals while contributing to societal well-being. This research serves as a valuable reference for other financial institutions and organizations interested in implementing CSV and promoting sustainable practices in their operations.
... Corporate social responsibility (CSR) disclosure is a moderating factor. Pursuing sustainable economic operations is directly tied to CSR in general (Nayenggita et al., 2019). According to the legitimacy theory, CSR is the solution to environmental pressures brought on by social, political, and economic forces (Yusuf, 2017). ...
This study intends to assess the impact of adopting green accounting and environmental performance on sustainable development, with CSR disclosure acting as a moderator. The population of the study consists of the palm oil companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange for the 2019–2021 period. Purposive sampling was utilized as a sampling method to select 45 businesses. Partial least squares analysis was performed to examine the data. The results showed that the implementation of green accounting (β = 0.231; p < 0.05) and environmental performance (β = 0.285; p < 0.05) affect the sustainable development of palm oil companies. Then, CSR disclosure strengthens the effect between the implementation of green accounting (β = 0.293; p < 0.05) and environmental performance (β = 0.150; p < 0.05) on the sustainable development of palm oil companies. This study helps companies that properly implement corporate social responsibility or care about environmental safety become the best investment opportunities. It also serves as the material for investors and potential investors to help them make the best decisions about companies that employ green accounting in corporate reporting.
... Support from PT. Pertamina Patra Niaga Fuel Terminal Tarakan towards preserving the biological and ecological functions of mangrove forest ecosystems is formulated in the Corporate Social Responsibility (CSR) program. CSR is an action by business actors through socially responsible behaviour toward the community (Nayenggita et al., 2019). According to ISO 26000 as a Global Standard for CSR Implementation, CSR is an organization's responsibility to impact decisions and activities on society and the environment. ...
Corporate Social Responsibility is a form of corporate responsibility to stakeholders. PT. Pertamina Patra Niaga Fuel Terminal Tarakan developed a mangrove conservation ecotourism program to avoid degradation in the area by involving the surrounding community. This study aims to find out whether CSR programs improve community satisfaction. The research uses quantitative and qualitative approaches. The analysis used the Community satisfaction index (CSI) with 12 question indicators. The research sample comprised 30 community respondents in the Tanjung Batu area, Mamburungan Village, Tarakan City District. The results showed that the CSI value is 3.25, which after conversion got a value of 81.25, was in the range of 62.51-81.25 in the "GOOD" category with a quality value of "B". This result indicates that the community very welcomes the CSR program.
... One of the regencies with the potential among many companies in the area is MuaraEnim. There were 794 companies in the MuaraEnim Regency that consisted of small and medium enterprises [7]. However, the company did not have a list of community needs that could be met through CSR. ...
Konsep Corporate Social Responsibility telah diterapkan oleh berbagai perusahaan sebagai strategi dalam berperan aktif untuk meningkatkan kualitas hidup masyarakat di sekitar perusahaan. Pertamina EP Sangatta Field melalui Program Pengembangan Tani Hutan Kelulut Sangatta (PROLEKTA) ikut memberikan andil dalam peningkatan ekonomi dan pelestarian hutan di wilayah Sangatta Selatan yang menyasar kepada Kelompok Tani Hutan Kelulut Trigona Reborn di Desa Sangatta Selatan, Kabupaten Kutai Timur, Provinsi Kalimantan Timur. Tujuan riset ini untuk menganalisa model pengembangan masyarakat secara detail dan mendalam pada PROLEKTA yang mengupayakan pelestarian lingkungan dan peningkatan ekonomi kelompok tani hutan kelulut di wilayah Desa Sangatta Selatan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Pengumpulan data dilakukan dengan teknik observasi, wawancara, studi pustaka, dan dokumentasi terhadap Kelompok Tani Hutan Kelulut Trigona Reborn. Hasil dari penelitian ini adalah Program Pengembangan Tani Hutan Kelulut Sangatta (PROLEKTA) oleh Pertamina EP Sangatta telah mengimplementasikan tiga model pendekatan yaitu melalui masyarakat lokal, perencanaan sosial, dan aksi sosial yang diwujudkan dalam terobosan Advance Edu-Wisata Agrosilvopastura yang berfokus pada dampak ekonomi dan lingkungan di Desa Sangatta Selatan. Program Pengembangan Tani Hutan Kelulut Sangatta (PROLEKTA) oleh Pertamina EP Sangatta dapat dijadikan referensi model pengembangan Edu-Wisata yang baik bagi perusahaan maupun kelompok tani lain untuk meningkatkan ekonomi masyarakat yang ikut serta melindungi dan menjaga lingkungan
The application of legal sanctions is one of the legal certainties for business actors is very important for business actors. Business actors involved in the implementation of the economy have a very important role in addition to the role of the state as a regulator or regulator is very important in the implementation of conducive economic development, because the state is a regulator or constitution maker in a country. Efforts to develop the community’s economy are through business. One of the business efforts carried out by legal entities that aim to obtain profits is a Limited Liability Company, which is regulated in Law Number 40 of 2007 concerning Limited Liability Companies. A Limited Liability Company in carrying out its business, not only thinks about the profits of a Limited Liability Company but must also pay attention to the surrounding environment. What are the legal sanctions against Limited Liability companies that do not carry out their obligations in carrying out their concern for the surrounding environment in providing CRS. This research was carried out normatively, using applicable laws and regulations. This study aims to find out how to apply legal sanctions to the social responsibility of a Limited Liability Company to the environment as regulated in the laws and regulations, namely Law Number 40 of 2007 concerning the Company and Government Regulation Number 47 of 2012, concerning Social and Environmental Responsibility of Limited Liability Companies.
The study of Corporate Social Responsibility (CSR) is of paramount importance. Creating a more comprehensive CSR program is a collective necessity for both companies and communities. Companies are expected to actively participate as development actors and to promote community welfare. This study aimed to assess the problems and potential of the community, prioritize CSR development programs, and formulate program recommendations based on the needs of the communities surrounding the company. This study employed qualitative method. The findings indicate personal and structural social issues in six villages within the company’s area. Each village possesses unique potentials that can be developed, including human resources, natural resources, economic resources, infrastructure resources, and social resources. Various programs can be developed based on the potential of each village. To ensure the success and sustainability of the planned CSR programs, an intensive and participatory approach must be undertaken, particularly with the beneficiaries. This approach should aim to foster trust, collaboration, and a shared vision and mission among all stakeholders involved in the program to ensure its success. Consequently, all parties involved can unite to collaboratively achieve the program’s goals and create a positive impact on the community and the surrounding environment.
Based on the Katadata.com survey, basic prices ahead of Ramadhan in Indonesia tend to increase as of March 17 2023. Seeing these conditions, the purpose of this community service, PT Petrokimia Gresik and its Certified Independent Study Internship students (MSIB) get around a Ramadhan Sembako program as a form of Corporate Social Responsibility (CSR) company. This program involved 6 East Java "Veteran" UPN students and PT Petrokimia Gresik CSR department staff with a target of 8 sub-districts around PT Petrokimia Gresik. The results achieved with this program are the fulfillment of the basic needs of the community in order to achieve sustainable economic activity in an industrial area.
Tujuan penelitian adalah : 1). Mengkaji pengelolaan kegiatan dalam pengembangan Desa Wisata Kampung Mina Padi Samberembe, 2). Mengkaji hambatan pengelolaan kegiatan dalam pengembangan Desa Wisata Kampung Mina Padi Samberembe. Penelitian ini menggunakan metode kualitatif. Teknik penentuan informan menggunakan teknik purposive sampling. Informan dalam penelitian ini adalah Ketua Pengurus Kampung Mina Padi Bapak Ricky Wachid Syam, Bendahara pengurus Bapak Dwi Nurrohman, dan Bapak Dodik dari Rumah Zakat yang mengurus pengelolaan dana CSR. Sumber data yang diambil menggunakan data primer. Teknik pengumpulan data yakni menggunakan teknik wawancara dan dokumentasi. Pengujian keabsahan data yakni menggunakan teknik triangulasi sumberdantriangulasiwaktu.Teknikanalisisdatamenggunakancarareduksidata, penyajiandata,danpenarikankesimpulan.Hasilpenelitianini1dalampengelolaan pembangunan fasilitas penunjang wisata di Kampung Mina Padi Samberembe menggunakan fungsi manajemen : perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. 2 hambatan yang terjadi dalam pengelolaan dana seperti kurangnya kualitas Sumber Daya Manusia (SDM), kurangnya sikap keterbukaan, serta kurangnya rasa bertanggung jawab pengurus terhadap tugas yang diberikan. Pengelolaan kegiatan pembangunan dengan menerapkan fungsi manajemen membuat Kampung Mina Padi Samberembe mempunyai fasilitas wisata yang memadai dan mampu menarik wisatawan.
Artikel ini bertujuan untuk menganalisis inovasi sosial program CSR yang dilakukan oleh PT Antam Tbk UBPE Pongkor dalam pengelolaan program pemberdayaan masyarakat berbasis lingkungan (Pepeling) yang bekerjasama dengan Kelompok Model Kampung Konservasi (MKK) Cisangku. Penelitian ini dilakukan dengan metode kualitatif dengan menggunakan data sekunder dan locus studi di kampung Cisangku, Desa Malasari, Kecamatan Nanggung, Kabupaten Bogor. Hasil penelitian pada artikel ini menunjukkan bahwa: 1) Program Inovasi sosial yang dikembangkan oleh PT ANTAM Tbk UBPE Pongkor berasal dari adanya permasalahan sosial, ekonomi dan lingkungan yang kompleks di Desa Malasari, 2) Intervensi PT ANTAM Tbk UBPE Pongkor dalam melaksanakan Program Pepeling Cisangku terletak pada level sistem, menggabungkan berbagai program seperti budidaya kopi, ikan nila dan domba, pembenihan, pembuatan pupuk, sampai dengan program eco edu wisata menghasilkan program turunan yang berkelanjutan, 3) Program CSR Pepeling Cisangku memberikan dampak sosial bagi terbukanya lapangan pekerjaan, peningkatan ekonomi, well-being dan perbaikan lingkungan bagi penerima manfaat dengan nilai SROI 3,34 sehingga mendorong pembangunan sosial berkelanjutan di Desa Malasari.
This research aims to determine how much influence the implementation of the CSR programs has on the Community Satisfaction Index obtained by PT Semen Indonesia (Persero) Tbk Tuban business unit in the sustainability report. Uses a descriptive approach with the method of Critical Discourse Analysis. Data were obtained through interviews and company IKM/sustainability reports. Based on the results of data analysis, the value of the CSR IKM of PT Semen Indonesia (Persero) Tbk's Tuban business unit was 79.05% in the 2020 and 2021 sustainability reports, indicating that the CSR program is included in the "B" service quality category "B" good” based on the Decree (SK) of the Ministry of Administrative Reform (Kemen-PAN) Number KEP/25/M.PAN/2/2004. In its implementation, CSR can improve the community's economy in the development area through four program categories: community empowerment, infrastructure, capacity development, and charity. However, CSR programs also impact social jealousy between community groups. The community sees that the main factors for the success of a CSR program are economic and social. Meanwhile, environmental factors are the last part that is taken into account by most people in the company’s target area. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana implementasi CSR PT Semen Indonesia (Persero) Tbk unit bisnis Tuban berpengaruh terhadap Indeks Kepuasan Masyarakat (IKM) pada laporan keberlanjutan. Menggunakan pendekatan deskriptif kualitatif dengan metode analisis Critical Discourse Analysis (CDA). Data diperoleh melalui wawancara dan laporan keberlanjutan/laporan IKM perusahaan. Berdasarkan hasil analisis data, nilai IKM CSR PT Semen Indonesia (Persero) Tbk unit bisnisTuban sebesar 79,05% pada laporan keberlanjutan tahun 2020 dan 2021, menunjukkan bahwa program CSR masuk dalam mutu layanan “B” yang terkategori “baik” berdasarkan Surat Keputusan (SK) Kementrian Pendayagunaan Aparatur Negara (Kemen-PAN) Nomor KEP/25/M.PAN/2/2004. Dalam implementasinya, CSR mampu meningkatkan perekonomian masyarakat wilayah pengembangan melalui empat kategori program, yaitu pemberdayaan masyarakat, infrastruktur, pengembangan kapasitas, dan karitatif. Namun, program CSR juga berdampak adanya kecemburuan sosial antar kelompok masyarakat. Masyarakat melihat bahwa faktor utama dari keberhasilan suatu program CSR, adalah ekonomi dan sosial. Sedangkan faktor lingkungan menjadi bagian paling akhir yang diperhitungkan oleh mayoritas masyarakat di wilayah binaan perusahaan.
Isu tentang CSR disclosure telah mengalami peningkatan yang cukup pesat, dan menghasilkan manfaat yang beragam bagi masyarakat dan kinerja lingkungan pun memiliki banyak pengaruh yang positif jika dilakukan dengan prosedur yang baik. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR dan kinerja lingkungan terhadap upaya pencapain SDGs (2030) di perusahaan pertambangan. Sampel yang digunakan 78 menjadi 62 perusahaan (outlier) pertambangan dari populasi 687 perusahaan yang terdaftar di BEI, penentuan sampel menggunakan metode proposive sampling dengan metode uji analisis regresi berganda melalui software SPSS versi 22. Hasil penelitian menunjukan bahwa variabel X1 berpengaruuh terhadap variabel Y dan X2 tidak berpengaruh terhadap variabel Y. Hal ini di tunjukan dari nilai uji t (uji parsial) masing- masing variabel X yaitu 0,000 dan 0, 816, yang berarti nilai signifikansi variabel X1 di bawah taraf signifikan yaitu 0,025 yang berarti hipotesis di terima, nilai signifikansi X2 di atas 0,025 yang berarti hipotesis di tolak.
Puji syukur penulis panjatkan kepada Allah SWT, yang telah memberikan kekuatan dan kesehatan serta ilmu pengetahuan sehingga dapat menyelesaikan penyusunan Buku Ajar Manajemen Strategi. Semoga, apa yang ditulis ini dapat menjadi jalan kebaikan dan kebermanfaatan bagi banyak pihak. Penulis berharap, buku ini dapat menjadi rujukan belajar bagi mahasiswa, khususnya di program studi Manajemen.
Sholawat dan Salam tak lupa penulis hadahkan kepada Nabi Besar Muhammad SAW, yang telah membawa ummat manusia dari alam kegelapan kepada alam yang terang benderang dan dari alam kebodohan kepada alam yang berilmu pengetahuan.
Buku Ajar Manajemen Strategi ini disusun berdasarkan Rencana Pembelajaran Semester (RPS) dan Satuan Acara Perkuliahan (SAP) Manajemen Strategi yang secara eksplisit mengajarkan tentang pengetahuan merumuskan, menganalisis, audit, evaluasi, dan menetapkan strategi bisnis yang tepat bagi pencapaian tujuan. Buku ini digunakan sebagai pegangan (handbook) bagi mahasiswa dalam mempelajari mata kuliah Manajemen Strategi.
Buku yang tersusun ini tentu masih jauh dari kata sempurna. Untuk itu, kritik dan saran yang membangun sangat diperlukan agar buku ini bisa lebih baik nantinya.
This study examines the corporate governance and profitability effect on firm value with Corporate Social Responsibility (CSR) disclosure as mediation in infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. To test the direct and indirect effects of factors affecting firm value, SEM-PLS analysis was used. The study discovered that corporate governance and CSR positively impact firm value. However, profitability does not have a significant effect on firm value. Additionally, corporate governance and profitability both have a positive influence on CSR. CSR can partially mediate the effect of corporate governance on firm value, and fully mediate the effect of profitability on firm value. The most commonly implemented aspects of CSR, based on Global Reporting Initiative (GRI) disclosure, are social, environmental, and economic, in that order. The findings suggest that companies that prioritize CSR, particularly environmental aspects, are more attractive to investors.
Corporate Social Responsibility (CSR) is becoming increasingly important in business, emphasizing a company's responsibility to society and the environment, in addition to financial profits. In the legal context of business agreements, CSR contributes to the welfare of society, especially in the era of globalization. In Indonesia, the implementation of CSR in business contract law is still new and not yet fully regulated, creating challenges related to protecting community rights and the social impact of business. This research explains that business agreement law encourages CSR through legal obligations, legal certainty, and facilitating cooperation between parties. Implementation of CSR principles in business agreements includes due diligence, environmental and worker rights clauses, as well as open communication with stakeholders. This increases public trust and corporate competitiveness, and supports sustainable development goals. The application of CSR in business contract law increases access to resources, community economic empowerment, and community quality of life, as well as minimizing negative environmental impacts. Thus, CSR contributes to sustainable development and the welfare of society as a whole. Use descriptive analysis methods with literature studies and document analysis.
Corporate Social Responsibility merupakan salah satu kewajiban yang harus dilakukan oleh perusahaan dan pemberdayaan masyarakat merupakan salah satu bentuk CSR yang dapat dilakukan oleh suatu perusahaan. Penulisan artikel ini ditujukan untuk menggambarkan berbagai pelatihan yang disediakan oleh Pertamina EP Sangatta Field bagi kelompok binaannya dari Program Kebun Kelulut sebagai upaya untuk meningkatkan kapasitas kelompok dalam pengelolaan desa wisata kelulut. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dan pengumpulan data dilakukan melalui studi dokumentasi dan studi literatur. Hasil penelitian menunjukan bahwa PT. Pertamina EP Sangatta Field telah memberikan berbagai pelatihan bagi Kelompok Tani Trigona Reborn, diantaranya yaitu Pelatihan keamanan pangan, Pelatihan Pembuatan Sabun Madu Kelulut, Benchmarking pengelolaan wisata lebah, Pelatihan pengolahan permen madu dan stik madu, dan Pelatihan pengolahan shampo dan masker berbahan madu kelulut. Corporate Social Responsibility is one of the obligations that must be carried out by companies and community empowerment is one form of CSR that can be carried out by a company. The purpose of writing this article is to describe the various training provided by Pertamina EP Sangatta Field for its assisted groups from the Kelulut Garden Program as an effort to increase the group's capacity in managing the Kelulut tourist village. The approach used in this research is a qualitative approach and data collection is carried out through documentation studies and literature studies. The research results show that PT. Pertamina EP Sangatta Field has provided various training for the Trigona Reborn Farmer Group, including food safety training, Kelulut Honey Soap Making Training, Benchmarking for bee tourism management, Training on processing honey candy and honey sticks, and Training on processing shampoo and masks made from Kelulut honey.
The aims of this study are to explain the educational achievements of the children of employees who are recipients of the Djarum Foundation scholarship at Djarum Company Primary Krapyak Kudus and to explain the obstacles in providing Djarum foundation scholarship assistance. Achievement relates to the assessment of how a product meets certain criteria, standards or references. In the world of education, this standard can be formulated through learning outcomes of scholastic subjects that can be measured quantitatively, and qualitative observations, especially in the fields of social knowledge. Meanwhile, Corporate Social Responsibility (CSR) is a concept which means that companies must have responsibilities towards employees, the community, and the surrounding environment in every operational activity. This research is a type of qualitative descriptive research. Sources of data in this study are primary data and secondary data. Data collection techniques using interviews, observation and documentation studies. The data analysis used in this research is interactive qualitative data analysis, while the validity test uses participation extension, observation persistence and triangulation. The results showed that the granting of the Djarum scholarship was able to improve the academic achievement of the children of Djarum employees who received the Djarum scholarship. The obstacles faced in the implementation of the Djarum Scholarship Plus Program were the problem of scheduling soft skills activities and accommodation, this was resolved by carrying out training activities in several waves. In addition, there are logistical problems for the transfer of goods needed in the implementation of soft skills training activities. This can also be handled properly over time with a trial and error process and become a consideration in implementing the program in the following year.
Perkembangan teknologi informasi telah menciptakan persaingan yang lebih intens dalam pemasaran produk. Praktik pemasaran terus berubah dan berdiversifikasi, namun seringkali tanpa mempertimbangkan etika atau standar yang berlaku, terutama dalam era globalisasi. Bisnis internasional menjadi semakin kompleks, membutuhkan penerapan etika dan tanggung jawab sosial untuk menjamin operasional perusahaan yang bertanggung jawab dan bermanfaat bagi masyarakat dan lingkungan. Penelitian ini bertujuan untuk mengevaluasi sejauh mana etika bisnis dan tanggung jawab sosial dapat diterapkan dalam bisnis internasional yang sangat kompetitif. Metode penelitian yang digunakan adalah penelitian kepustakaan, menekankan pentingnya etika, keberlanjutan, dan tanggung jawab sosial dalam bisnis internasional. Diharapkan bahwa perusahaan multinasional dapat memahami dan menerapkan standar tersebut untuk beroperasi secara bertanggung jawab, berkelanjutan, dan meningkatkan kesejahteraan masyarakat serta lingkungan secara global.
Penelitian ini bertujuan untuk 1) Mempelajari bentuk dan strategi program Corporate Social Responsibility (CSR) yang telah dilakukan Bank Jatim Surabaya; 2) Bagaimana implementasi konsep pemberdayaan masyarakat dalam progam Corporate Sosial Responsibility (CSR) yang dikelola Bank Jatim: 3) Bagaimana dampak dari progam Corporate Sosial Responsibility (CSR) ini terhadap produktivitas UMKM di wilayah sekitamya. Penelitian ini menggunakan metode kualitatif non interaktif yang didapat melalui pencarian yang bersumber pada jurnal-jurnal, data, ebook, yang menampilkan studi pustaka yang relevan dengan topik. Kemudian dianalisis menggunakan beberapa tahapan seperti mempelajari data, kata-kata kunci, menganalisis bahasan, serta menyimpulkan. Hasil penelitian menunjukkan bahwa 1) Program CSR oleh Bank Jatim menerapkan konsep Triple Bottom Line (TBL) dalam program CSR-nya. Dan strategi yang digunakan oleh program CSR Bank Jatim adalah strategi kombinasi yang mencakup sentralisasi dan desentralisas; 2) Melalui berbagai program CSR seperti pelatihan, kursus, dan bantuan untuk masyarakat, Bank Jatim bertujuan untuk memberdayakan masyarakat; 3) Dalam beberapa tahun terakhir implementasi berbagai program CSR oleh Bank Jatim dalam telah membawa dampak positif bagi masyarakat di sekitar perusahaan tersebut. Untuk penelitian berikutnya, disarankan untuk lebih mendalami dampak jangka panjang dari program CSR Bank Jatim terhadap UMKM di Surabaya. Analisis dapat difokuskan pada perkembangan ekonomi UMKM dalam beberapa tahun terakhir dan perannya dalam kesejahteraan masyarakat. Selain itu, penting untuk mengevaluasi efektivitas strategi sentralisasi dan desentralisasi serta faktor-faktor lain yang memengaruhi kesuksesan program CSR.
This research will focus on CSR which is the obligation of the company to be responsible in terms of development and social around the company, where each company must provide CSR funds from the company's profits to help the development around the company operates, this is expected to be a solution to the problem of social and environmental development, in some developed countries CSR takes a broader role by reaching out to partners for regional infrastructure development, this has not been touched in the rules of legislation in Indonesia, therefore it is very interesting to study more deeply the opportunities and future layout. The purpose of this study is to look at the possibilities and analyze the opportunities and challenges that need to be resolved to make CSR actively involved in regional infrastructure development. This research method is normative juridical, where it is done by analyzing the relevant legal rules in order to understand the subject matter in the rules of the game so that a solution can be found to the problem at hand .From the analysis conducted, it can be concluded that CSR has been running as mandated by the law, but those aspects to be able to make CSR a development partner still have empty space that must be regulated with certainty and measured by the rules of the law.
PT. Bangka Asindo Agri (BAA) yang berlokasi di Kelurahan Kenanga, Kabupaten Bangka, Provinsi Kepulauan Bangka Belitung pada Juli 2022 sampai November 2022. Penelitian ini menggunakan desain penelitian kualitatif deskriptif dengan data primer dan data sekunder yang dikumpulkan melalui observasi, wawancara, dan arsip dokumentasi. Data-data tersebut dianalisis menggunakan teknik analisis data model interaktif dari Miles dan Hubberman. Hasil dari penelitian ini menunjukkan bahwa 1) Desain program CSR yang dilakukan oleh PT. Bangka Asinod Agri memperlihatkan keterlibatan pemerintah dengan perusahaan dan keterlibatan perusahaan dengan masyarakat di Kelurahan Kenanga, Kabupaten Bangka dapat dikatakan kurang baik; dan, 2) Implementasi Program CSR PT. Bangka Asindo Agri dilaksanakan sesuai dengan Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas meski kurang maksimal. Implementasi CSR tersebut dipengaruhi oleh faktor penghambat dan faktor pendorong.
Economic development is very dependent on the parties involved in implementing the economy. Accordingly, the state is needed as a regulator or constitution maker in a country. An effort to the economic development of the community is through business. One of the business forms chosen by the community with a legal entity is a Limited Liability Company, which is regulated in Law Number 40 of 2007 concerning Limited Liability Companies. In running its business, a Limited Liability Company does not only think about the benefits of a Limited Liability Company but also must pay attention to the surrounding environment. The extent to which a Limited Liability Company cares about the surrounding environment. This research was conducted normatively, using applicable laws and regulations. This research aims to determine the social responsibility of a Limited Liability Company to the surrounding environment based on laws and regulations. Social and environmental responsibility has been regulated in Chapter V Article 74 of Law No. 40 of 2007 concerning the Company, and social and environmental responsibility, as referred to in Article 2, is an obligation for the Company that carries out its business activities in the field of and/or related to natural resources based on the Law, has been affirmed in Government Regulation Number 47 of 2012, about Social and Environmental Responsibility Limited Liability Company, and Limited Liability Company will get sanctions if it violates these regulations.
Corporate social responsibility (CSR) as a community empowerment program that can improve the community's economic level. PT. DPPU Pertamina Syamsudin Noor is implementing a CSR program that focuses on red ginger nuns. This study aims to measure the community satisfaction index (IKM) for the CSR programs that have been implemented. This research is a quantitative research using 10 elements of question indicators. The research population is all the people in Sidomulyo Village 1 RT. 02 and RT. 03, Guntung Payung Village, Banjarbaru City. The sample in this study was taken using a simple random sampling technique. The results showed that the IKM score was 3.39, with a conversion value of 84.75. Based on this value, it was concluded that the IKM from the implemented CSR program was in the very good category.
The purpose of this research is to examine the implementation of Corporate Social Responsibility of PT. Angkasa Pura I Makassar based on Community Economic Empowerment. This type of research uses qualitative methods. The results of this study will be described in a descriptive narrative form. The approach in this study is to use a phenomenological approach. The primary data from this study is data from interviews with informants in the study. Likewise other data related to research subjects, both the results of observations and the results of documentation. The results of this study were compiled using systematic data reduction, data display and drawing conclusions. The conclusion of the research shows that the implementation of CSR at PT. Angkasa Pura I Makassar departs from the planning stage, namely the stage of analyzing the needs of the surrounding community and finding relevant programs. Next is the implementation stage, namely the CSR implementation stage which is based on the initial plan. The last is the evaluation and reporting stage, in this stage it is evaluated and reported regarding the factual conditions in the field for future improvements. Corporate Social Responsibility System PT. Angkasa Pura I Makassar is based on the needs of the community around the company's environment with an easy submission system and can be reached by all groups of people.
Corporate Social Responsibility (CSR) is the company's obligation to provide a portion of the profits to help the community around the company's area. However, have every mining company fulfilled its social obligations in accordance with the mandate or legal products related to CSR to the community? This normative legal research article uses a statutory approach to obtain prescriptions about more effective legal remedies related to the implementation of CSR in regional development. Several relatively large and national companies have indeed successfully implemented CSR programs. However, in general, the implementation of CSR by regional scale companies has not been maximally carried out and felt by the community, especially the local community where the company is located.Keywords: Corporate Social Responsibility; Regional Development.
Lahan pascatambang batubara oleh oknum yang tidak bertanggungjawab di wilayah kecamatan Sangasanga mengakibatkan berbagai dampak negatif bagi kehidupan masyarakat. Pertamina EP Asset 5 Sangasanga Field melaksanakan program Sistem Inovasi Sosial Terpadu Kelompok Tani Setaria (TANTE SISKA) sebagai wujud good corporate governance sebagai perusahaan yang mewujudkan pembangunan yang berkelanjutan. Metode penelitian yang digunakan yaitu studi literatur. Hasil penelitian menunjukan bahwa program TANTE SISKA sudah cukup baik dari segi people, prosperity, partnership, dan peace. Namun, dalam segi planet, program CSR diharapkan lebih mengedepankan kesehatan dan bencana alam yang menjadi hal fundamental dan pada akhirnya bermanfaat bagi keberlanjutan bisnis perusahaan. Post-coal mining land by irresponsible persons in the Sangasanga sub-district has resulted in various negative impacts on people's lives. Pertamina EP Asset 5 Sangasanga Field implements the Setaria Farmer Group's Integrated Social Innovation System (TANTE SISKA) program as a form of good corporate governance as a company that realizes sustainable development. The research method used is literature study. The results showed that the TANTE SISKA program was quite good in terms of people, prosperity, partnership, and peace. However, in terms of the planet, CSR programs prioritize health and natural disasters which are fundamental and ultimately beneficial for the sustainability of the company's business.
This study aims to obtain an overview of the performance of Corporate Social Responsibility in Teluk Bintuni Regency in the social, economic, agricultural and environmental fields. Measurement of CSR performance is carried out by examining the gap between the level of importance and the performance of CSR implementation, as well as the priorities needed for program sustainability. There were 40 beneficiaries as respondents, located in the villages of Onar Baru, Onar Lama, Saengga, Tanah Merah, Tofoi, Babo and Bintuni. Data were analyzed using Importance Performance Analysis (IPA). The findings show that the level of conformity between interests and performance is 67%, and from the 14 attributes of the assessment, there are 7 attributes of program management that must be prioritized, namely planning and implementing programs that are as expected, accompanied by clear monitoring and evaluation. The program must be in accordance with the objectives, provide opportunities for the community for community involvement to provide input and have an orientation to the satisfaction of the target community.
Corporate social responsibility as a paradigm establish and became an importantc roles of business entities. Corporate social responsibility activities is placed and mixing between organization’s goal and social conditions. Attitude of social responsibility have purposes to build the organization’s reputation. Some ways is used to reach attitude of social responsibility, one of them was doing from the social campaigns. Campaign programs agenda is used to empower public as well as organizational member itself.
Corporate social responsibility is one of the earliest and key conceptions in the academic study of business and society relations. This article examines the future of corporate social responsibility. Bowen's (1953) key question concerned whether the interests of business and society merge in the long ran. That question is assessed in the present and future contexts. There seem to be distinctly anti-responsibility trends in recent academic literature and managerial views concerning best practices. These trends raise significant doubts about the future status of corporate social responsibility theory and practice. The vital change is that a leitmotif of wealth creation progressively dominates the managerial conception of responsibility. The article provides a developmental history of the corporate social responsibility notion from the Progressive Era forward to the corporate social performance framework and Carroll's pyramid of corporate social responsibilities. There are three emerging alternatives or competitors to responsibility: (1) an economic conception of responsibility; (2) global corporate citizenship; and (3) stakeholder management practices. The article examines and assesses each alternative. The article then assesses the prospects for business responsibility in a global context. Two fundamentals of social responsibility remain: (1) the prevailing psychology of the manager; and (2) the normative framework for addressing how that psychology should be shaped. Implications for practice and scholarship are considered.
While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates
on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market
(AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their
financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence
illustrates that, contrary to this view, SMEs report social information regardless of their financial constraints, most likely
in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining
their corporate reputation.
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