MENGHITUNG DAMPAK TANGGUNG JAWAB SOSIAL PERUSAHAAN

M. Lukman Hakim

Abstract

Corporate Social Responsibility (CSR) is a form of corporate
self-regulation integrated into a business model. Ideally, CSR
policy would function as a built-in, self-regulating mechanism
whereby business would monitor and ensure their adherence
to law, ethical standards, and international norms. Business
would embrace responsibility for the impact of their activities
on the environment, consumers, employees, communities,
stakeholders and all other members of the public sphere.
Furthermore, business would proactively promote the public
interest by encouraging community growth and development,
and voluntarily eliminating practices that harm the public
sphere, regardless of legality. Essentially, CSR is the deliberate
inclusion of public interest into corporate decision-making, and
the honoring of a triple bottom line: People, Planet, Profit. The
practice of CSR is subject to much debate and criticism.
Proponents argue that there is a strong business case for CSR,
in that corporations benefit in multiple ways by operating with
a perspective broader and longer than their own immediate,
short-term profits. Critics argue that CSR distracts from the
fundamental economic role of businesses; others argue that it
is nothing more than superficial window-dressing; others argue
that it is an attempt to pre-empt the role of governments as a
watchdog over powerful multinational corporations. This article
focused on how CSR implemented in mining corporations.

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