scholarly journals TANGGUNG JAWAB SOSIAL PERUSAHAAN BIDANG LINGKUNGAN

2020 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Ester Sarah Feronika ◽  
Khairani Rahma Silva ◽  
Santoso Tri Raharjo ◽  
Risna Resnawaty

Perjalanan Corporate Social Responsibility (CSR) di dunia sejak tahun 1970-an telah mengalami banyak perkembangan, sebagaimana pula di Indonesia. CSR kini tidak lagi hanya sekedar etika bisnis semata, tetapi CSR telah payung dan berkembangan dengan berbagai pendekatan baik politik, ekonomi, maupun kepentingan sosial. Seringkali CSR hanya menjadi salah cara untuk memperkuat citra perusahaan, atau kepentingan politik sebuah brand tertentu. Salah satu isu yang ditangani kepedulian Progam CSR adalah mengatasi persoalan lingkungan, baik mengatasi kerusahan lingkungan maupun  pemeliharaan lingkungan; selain isu peningkatan sumber daya manusia di bidang pendidikan, peningkatan usaha ekonomi, dan dukungan kesehatan. Beragam cara implementasi CSR diterapkan dengan berbagai jenis inovasinya masing-masing demi manfaat bagi lingkungan sekitar. Umumnya, bentuk CSR dapat berupa penggalangan dana, pemberian bantuan fasilitas, atau sarana dan prasarana pendukung untuk kemajuan sebuah kawasan atau komunitas tertentu. Upaya CSR pelestarian lingkungan dilakukan khususnya pada industri ekstraktif,  yaitu perusahaan yang beroperasi dengan memanfaatkan sumber daya alam. Mereka berupaya meminimalisasi dampak kerusakan yang timbul pada kerusakan kelestarian lingkungan, yang mungkin dapat mengganggu kehidupan sosial masyarakat. Eksploitasi yang yang belerbihan akan merusak ekosistem, hingga akhirnya dapat mengancam kegiatan perekonomian masyarakat. Pemerintah di setiap negara mendorong pada setiap perusahaan/ industri ekstraktif untuk melakukan tanggung jawab sosialnya dalam bidang lingkungan, sehingga di masa depan akan semakin banyak perusahaan peduli terhadap lingkungan. Begitu pentingnya isu lingkungan, sebagian besar pemerintahan di berbagai negara mengeluarkan berbagai kebijakan khusus berkenaan implementasi CSR peduli lingkungan. The journey of Corporate Social Responsibility (CSR) in the world since the 1970s has experienced many developments, as well as in Indonesia. CSR is no longer just a mere business ethics, but CSR has been an umbrella and developed with variou s approaches both political, economic, and social interests. Often CSR is just a way to strengthen the company's image, or the political interests of a particular brand. One of the issues addressed by CSR Program concerns is overcoming environmental proble ms, both overcoming environmental problems and environmental preservation; in addition to the issue of increasing human resources in the field of education, increasing economic effort, and health support. Different ways of implementing CSR are implemented with different types of innovations each for the benefit of the surrounding environment. Generally, the form of CSR can be in the form of fundraising, providing assistance facilities, or supporting facilities and infrastructure for the progress of a partic ular region or community. Environmental conservation CSR efforts are carried out especially in extractive industries, namely companies that operate by utilizing natural resources. They try to minimize the impact of damage arising from damage to environment al sustainability, which may be able to disrupt people's social lives. Excessive exploitation will damage the ecosystem, which in turn can threaten the economic activities of the community. The government in each country encourages each extractive company / industry to carry out its social responsibilities in the environmental field, so that in the future more and more companies will care about the environment. Once the importance of environmental issues, most governments in various countries issued various specific policies regarding the implementation of CSR care for the environment 

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pawan Taneja ◽  
Ameeta Jain ◽  
Mahesh Joshi ◽  
Monika Kansal

Purpose Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial agencies, each requiring different formats and often different data. This study aims to understand the impact of these multiple regulatory bodies on CSR reporting by Indian CPSEs; evaluate the expectation gap between regulators and the regulated; and investigate the compliance burden on CPSEs. Design/methodology/approach An interview-based approach was adopted to evaluate the perspectives of both regulators and regulated CPSEs on the impact of the new regulations on CSR reporting quality. The authors use the lens of institutional theory to analyse the findings. Findings Driven by coercive institutional pressures, CPSEs are overburdened with myriad reporting requirements, which significantly negatively impact CPSEs’ financial and human resources and the quality of CSR activity and reports. It is difficult for CPSEs to assess the actual impact of their CSR activities due to overlapping with activities of the government/other institutions. The perceptions of regulators and the regulated are divergent: the regulators expect CPSEs to select more impactful CSR projects to comply with mandatory reporting requirements. Originality/value The findings of this study emphasise the need for meaningful dialogue between regulators and the regulated to reduce the expectation gap and establish a single regulatory authority that will ensure that the letter and spirit of the law are followed in practice and not just according to a tick-box approach.


PERSPEKTIF ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 171-179
Author(s):  
Rizka Rahmah Hidayati ◽  
Badaruddin Badaruddin ◽  
R. Hamdani Harahap

This research aims to analyze the supporting & barrier factors of the implementation of corporate social responsibility program of PT. PP London Sumatra Indonesia, Tbk in helping the lives of the people around Bagerpang Plantation, Deli Serdang Regency - North Sumatra Province. Research methods are carried out with a qualitative approach using data collection techniques through interviews and field observations. The informants in this study consisted of CSR program recipients, corporate management who handle CSR departments and local village government apparatus. The research site covers Bagerpang estate which consists of 7 divisions / villages in 3 sub-districts namely Galang, Bangun Purba and STM Hilir. The results showed that PT. PP London Sumatra Indonesia, Tbk as a private company in the field of agro industry participated in assisting the government in development through the implementation of CSR programs as a form of social responsibility to the community and the environment for the impact sparked by its operational activities. PT. PT. PP London Sumatra Indonesia, Tbk has implemented CSR practices in several areas of work, namely education, health, infrastructure maintenance, social and religious and populist economic efforts. Researcher also introduced several supporting and barrier factors of the success and effectiveness of CSR implementation. The conclusion of this research is that the company is still focusing its CSR implementation goals and objectives on improving the quality of life of employees and their families not yet on the level of community empowerment._________________________________________________________________________


2019 ◽  
Vol 4 (2) ◽  
pp. 28-34
Author(s):  
Riany Laila Nurwulan ◽  
Nina Kurniasih ◽  
HR. Sumardhani

This research has produced a model of three-pillar cooperation between government - private - community in the implementation of an activity for development. The government as a regulator issues development programs that aim to improve the welfare of the community, including development in the environmental field. Sustainable environment has an impact on comfort and public health. Not all of these programs are covered by the government due to government budget constraints. Therefore, in order for programs to be implemented it is necessary to have cooperation with the private sector, especially business entities in the form of limited liability companies, as stated in Law no. 40/2007 concerning Limited Liability Company article 74. In this case utilizing funds from a corporate social responsibility (CSR) program. Companies in the form of State-Owned Enterprises (BUMN) put them in the Partnership and Community Development Program (PKBL), including PT. Pegadaian. The statement of the problem in this study is that the need for community participation in environmental preservation. The study used qualitative methods with in-depth interview and observation data collection techniques. Data triangulation is used to complement data analysis. PT. Pegadaian Region X in the Pungkur Region realized the Environmental Development program in the environment in the Balonggede Sub-District of Regol Sub-District in 2016, namely planting ornamental plants in pots (red shoots) along the sidewalks of the Pungkur road and the Dalem Kaum road for approximately 80 units. After being handed over to the government of the Balonggede Village, its maintenance is the responsibility of the Balonggede Village by involving the surrounding community, especially the people who are close to or in contact with the object. The diversity of people's treatment of plants reflects different perceptions resulting in plants that are not in uniform growth conditions, some are well maintained and grow well, and some are in poor growth conditions. This shows a lack of ownership of public facilities, thus indicating a low level of community participation in environmental preservation, especially environmental facilities as asistance of PT. Pegadaian Region X.


Author(s):  
Lindiawati . ◽  

Corporate Social Responsibility (CSR) has been becoming more attention for both companies and consumers. People are more aware of giving consideration on what companies have been doing for public as the representative of their responsibilities, and they use this to make buying decision and producing word-of-mouth. Corporate Social Responsibility has also been involved in banking industry since bank is an industry that is considered fragile or very easy to be affected by publis psychology leading bank customers then rush during a negative issue impacting the bank industry. By the government regulation pushing the banks to implement CSR, the kinds of CSR activities must reflect what banks wanth to achieve. Based on some studies on CSR impacts, it has been identified that the impact of CSR activities can be classified into four categories namely: phylanthophy, promotion, business impact, and mindset change. By knowing the map of the banks’ CSR activities based on those four categories, it can be concluded the competitiveness of the bank especially from the perspective of their social exposures. The result shows There are four banks that have well implemented CSR in term of that they have many CSR activities and whose impact levels are high. Three of of the four banks, have completed CSR whose impacst are complete, namely philanthropy, promotion, Business Impact, and Mindset Change.


2018 ◽  
Vol 19 (0) ◽  
pp. 25-36 ◽  
Author(s):  
Arlina Nurbaity Lubis

Contemporary society demands that every organization operate with a sense of social responsibility. Many organizations now include corporate social responsibility (CSR) activities in their work programs. In the health sector, however, the role of CSR has not been studied as intensively as in private corporations because the services provided by the health sector are already valued as directly serving humanity. This research aims to evaluate the impact of CSR on the health sector, specifically on government hospitals. This model was developed by analyzing the influence of CSR on hospital reputation, customer loyalty, and hospital values. By answering questionnaires, a total of 200 hospital patients from four government hospitals participated in the study. The proposed model was evaluated using path analysis with AMOS tools. The results of this study provide empirical evidence that overall, CSR positively affects the reputation of the hospital, patient loyalty, and hospital value. Although there is a direct negative effect of CSR on hospital value, the larger influence of indirect effect that occurs through the mediating role of reputation and patient loyalty variables shows that CSR is able to increase the hospital value. Practically, these results imply that CSR should be applied as a strategic tool in improving the value of the hospital.


Author(s):  
Chih-Yi Hsiao ◽  
Xue Lin ◽  
Ke-Ke Cen ◽  
Wan-Ping Zheng

Taking the A-share listed companies in the 2018-2019 Environment, Social and Governance (ESG) rating by the China Alliance of Social Value Investment (CASVI) as samples, we analyze the impact of Corporate Social Responsibility (CSR) performance on the current systematic risk and its deferred effect. By using quantile regression and the ordinary least squares (OLS) for cross-comparison, we find that 1) for high-risk companies, the current performance of CSR can help reduce systematic risks, and 2) for low-risk companies, the more progress they make in CSR performance but do not disclose social responsibility information according to the global reporting initiative (GRI) guideline, the more systematic risks they will encounter; if they proactively disclose such reports, however, they may reduce systematic risks. Based on our findings, we propose the following measures: 1) the government should properly guide economic development; 2) companies should actively disclose CSR reports so as to achieve a win-win result for both the companies and their stakeholders; 3) investors should consult social responsibility information to make rigorous investment plans, before making investment decisions.


2021 ◽  
Vol 9 (1) ◽  
pp. 26-35
Author(s):  
Tiara Estu Amanda ◽  
Tomi Agfianto

The implementation of Corporate Social Responsibility (CSR) in Indonesia has not been fully implemented properly. It can see from the company's concern for the community and the environment affected by their business activities which are still considered exceptionally low. Meanwhile, the activities carried out are still philanthropic activities and do not pay attention to and fulfill the existing sustainability values. Therefore, it is essential to discuss the need for successful implementation models (best practices) in a company. One company that has succeeded in implementing CSR is PT INDANA in Kampung Warna-Warni (KWW) Jodipan Malang. GuysPro assisted this company in carrying out CSR in painting in a slum village, namely Jodipan. The impact of CSR implementation makes the village become a tourist attraction that tourist most visited when going to Malang City. This study discusses the CSR implementation model carried out by PT Indana and GuysPro in implementing this activity in Kampung Warna Warni (KWW) Jodipan, Malang. A descriptive-qualitative analysis is applied in interpreting the existing data. Meanwhile, data were obtained from field observations, in-depth interviews, and literature studies to support the research. The results obtained show that there are four stages in CSR activities carried out by PT INDANA. The four stages include the planning and implementation stages, the evaluation stage, and the reporting stage. The impact felt by the community from the CSR activities carried out is the emergence of the development of tourist attractions as a form of unexpected consequences, and the positive influence of the stakeholders involved can be felt. These stakeholders include PT INDANA, the GuysPro Group, the community, and the government as the regulator.


2022 ◽  
Vol 14 (2) ◽  
pp. 909
Author(s):  
Amin Alizadeh

(1) Although numerous articles have been published to address the drivers or barriers of corporate social responsibility (CSR), some parts of the world have received less attention. In this study, I reviewed the literature from 2010 to 2021 to identify drivers and barriers of CSR in the Middle East and North Africa (MENA) region and compare them with the findings in Western countries. (2) Methods: For this study, I used a structured literature review method. By setting the inclusion and exclusion criteria, only 28 articles remained from the selected database. (3) Results: The findings revealed that some CSR drivers, such as leadership styles, profitability, reputation, moral commitment, and environmental conservation, are common in both regions. There are also some differences between CSR drivers, for example, religious beliefs, low concentration of ownership, and company characteristics are some of the drivers in the MENA region. Maintaining social license to operate, and avoiding the risks of community opposition, pressure from the government, and consumer demand tend to be more important in Western countries. Common barriers in both regions are lack of financial resources, cost, lack of CSR knowledge and awareness, and ownership concentration. This review also highlighted that lack of law enforcement, lack of stakeholder communication, lack of management commitment, lack of interests, corruption, and financial debts are some of the barriers of CSR addressed in the MENA region, whereas cost/benefit ratio, lack of customer interest, and lack of scientific frameworks are special barriers in Western countries. (4) Conclusions: Although researchers in Western countries have more focus on the energy sector, there is a lack of research about the drivers and barriers of CSR in the MENA region in several industries, including oil and gas.


2022 ◽  
pp. 56-66
Author(s):  
GARIMA AGARWAL

Corporate Social Responsibility (hereinafter “CSR”) had emerged as a means to hold companies and organisations accountable for the impact of their actions and operations on society. The idea behind CSR is that Business Organisations generate profits by utilising the community and environmental resources by way of labour and raw material, and so must return at least some part to society by way of quality products, employment generation, and so on. CSR has come a long way from being merely a concept of philanthropy to a mandatory law in India. The paper is an analysis of whether the CSR law has been able to serve the purpose for which it was enacted. It seeks to look into whether or not CSR should have been made mandatory at all. This paper questions the need for a CSR law in India or if it instead works as a mechanism agenda for the government to shift its responsibilities (towards the community) to the corporate sector.


2019 ◽  
Vol 61 (5/6) ◽  
pp. 517-529
Author(s):  
Ashok Chakraborty

Purpose This study aims to examine the impact of statutory regulatory order by the government on the degree of corporate social responsibility (CSR) performance and disclosures. It also aims to empirically investigate the relationship of a firm’s key internal and governance factors with CSR performance and disclosures. Design/methodology/approach The study is based on empirical data from all banking firms listed in the Dhaka Stock Exchange (DSE) for a period of 2011-2015. The difference in difference analysis has been used to test the regulatory impact, where content analysis has been performed to find CSR disclosure scores. The multivariate regression analysis has been used to test hypotheses to find impact of firm’s internal factor on CSR disclosures. Findings The analysis and results of the study show that there is no significant impact of statutory regulatory impact on a firm’s level of CSR performance and disclosure. On the other hand, the study has found that board expertizes and board meetings have significant positive impact on firm’s CSR while no significant impact is found for firm networks to influence firm’s CSR disclosures. Research limitations/implications The main research limitation of the study is that it covers all listed firms of the banking industry in Bangladesh. Because of data inconsistency, other industries are not included in the data sample of this study. Originality/value The value of the study lies in its contribution to the empirical investigation of regulatory impact and key internal and governance factors in a developing country perspective, which will add value to the CSR literature.


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