Sejarah:

“The program of Corporate Social Responsibility is the social program that provides a lot
of contributions in solving social problems in job opportunities, health, education,
economy, and the environment. The implementation of the CSR program still faces some
obstacles, namely, the program has not been socialized. Another barrier is the difference
of viewpoint between the Department of Laws and Human Right and the Department of
Industry. The other is that there is no clear regulation on the implementation of CSR.
However, CSR program can improve the spirit of togetherness among different
communities.”
CSR

Peran tiap Pemerintah

stakeholders
berbeda.

Pelaku Bisnis Masyarakat

Masy madani
CSR
 Apa fungsi Bisnis dalam Masyarakat?
 Menciptakan barang dan jasa atas dasar efisiensi
usaha.
 Mekanisme pasar: menggunakan seefisien
mungkin sumber daya langka bagi kesejahteraan
umat manusia.( Adam Smith)
- Berorientasi kpd kebutuhan konsumen termasuk
memproteksi ke konsumen
- Berorientasi kpd kelanjutan lingkungan hidup
- berorientasi kpd kesejahteraan manusia.
Corporate Social Responsibility

 Job Opportunities
 Social Program  Health
 Education
 Economy
 Environment
Barriers
 Not Socialized
 Difference of viewpoint between the Department of
Laws & Human Right & Department of Industry

 CSR : it can improve the spirit of togetherness

among different communities
Landasan di Ind Ps 74 UUPT
CSR
 CSR (Program Corporate Social
Reponsibility) merupakan salah satu
kewajiban yang harus dilaksanakan oleh
perusahaan sesuai dengan isi pasal 74
Undang-undang Perseroan Terbatas (UUPT)
yang baru. Undang-undang ini disyahkan
dalam sidang paripurna DPR
CSR

CSR

Landasan hukum Tanggung jawab

UUPT no 74 Stake Holders

Industri tambang
PS Third party Creditor Employee Suppl
dll
 CSR

Hasil langsung

Hasil tidak langsung

Tahun 1953 Howard Rothmann Brower

1. CSR : tersosialisasi dengan baik di masyarakat
CSR
 There is no universally accepted definition of CSR. Selected definitions by CSR organizations and actors
include:
 "Corporate Social Responsibility is the continuing commitment by business to behave ethically and
contribute to economic development while improving the quality of life of the workforce and their
families as well as of the local community and society at large"
World Business Council for Sustainable Development
 "CSR is about how companies manage the business processes to produce an overall positive impact on
society." Mallen Baker
 "Corporate social responsibility is undertaking the role of “corporate citizenship” and ensuring the
business values and behaviour is aligned to balance between improving and developing the wealth of the
business, with the intention to improve society, people and the planet"
 "CSR is a company’s commitment to operating in an economically, socially and environmentally
sustainable manner whilst balancing the interests of diverse stakeholders." CSR Asia
 "Corporate social responsibility is the commitment of functional businesses to contribute to sustainable
economic development by working with employees, their families, the local community and society at
large to improve their lives in ways that are good for business and for development."
International Finance Corporation
 "A concept whereby companies integrate social and environmental concerns in their business operations
and in their interaction with their stakeholders on a voluntary basis." European Comission
 Corporate Social
Responsibility
Responsibility – Value added 4 Shareholder’s
-Stake holder’s driven concept
Fairness

Transparency

Accountability
CSR
 Untuk menunjukkan bahwa perusahaan adalah warga dunia bisnis yang
baik maka perusahaan dapat membuat pelaporan atas dilaksanakannya
beberapa standar CSR termasuk dalam hal:
 Akuntabilitas atas standar AA1000 berdasarkan laporan sesuai standar
John Elkington yaitu laporan yang menggunakan dasar triple bottom line
(3BL)
 Global Reporting Initiative, yang mungkin merupakan acuan laporan
berkelanjutan yang paling banyak digunakan sebagai standar saat ini.
 Verite, acuan pemantauan
 Laporan berdasarkan standar akuntabilitas sosial internasional SA8000
 Standar manajemen lingkungan berdasarkan ISO 14000
 Corporate Social
Responsibility
Responsibility : Triple Bottom lines:
‘- Financial
‘- Social
‘- Environment
CSR
 Kasus bisnis dari CSR
 Skala dan sifat keuntungan dari CSR untuk suatu organisasi dapat berbeda-beda
tergantung dari sifat perusahaan tersebut dan amat sulit untuk mengukur walaupun
banyak sekali literatur yang memuat tentang cara mengukur seperti misalnya
metode "Empat belas poin balanced scorecard oleh Deming. Orlizty, Schmidt, dan
Rynes menemukan suatu korelasi antara social / performa lingkungan hidup dan
performa keuangan . Namun bisnis nampaknya tidak menguntungkan apabila
diharuskan melaksanakan strategi CSR.
 Hasil Survey "The Millenium Poll on CSR" (1999) yang dilakukan oleh
Environics International (Toronto), Conference Board (New York) dan Prince of
Wales Business Leader Forum (London) diantara 25.000 responden di 23 negara
menunjukkan bahwa dalam membentuk opini tentang perusahaan, 60%
mengatakan bahwa etika bisnis, praktek terhadap karyawan, dampak terhadap
lingkungan, tanggungjawab sosial perusahaan (CSR) akan paling berperan,
sedangkan bagi 40% citra perusahaan & brand image yang akan paling
mempengaruhi kesan mereka. Hanya 1/3 yang mendasari opininya atas faktor-
faktor bisnis fundamental seperti faktor finansial, ukuran perusahaan,strategi
perusahaan, atau manajemen.
CSR
 Issue news dated June 11, 2008 perusahaan
exportir makanan dari hasil laut Malaysia
ditolak oleh negara Eropa karena dari
pemeriksaan team ( 16 perusahaan exportir,
10 perusahaan tidak memenuhi standard
pengolahan dari negara Eropa)
CSR contoh:
 Sesuai Undang-Undang Bank Indonesia No. 23 Tahun 1999 sebagaimana
telah diubah dengan Undang-undang No. 3 Tahun 2004, sebagai bank
sentral Bank Indonesia diwajibkan untuk dapat mencapai dan memelihara
kestabilan nilai tukar rupiah. Untuk mencapai tujuan Bank Indonesia
tersebut, terdapat tiga pilar utama yang menjadi tugas Bank Indonesia
yaitu menetapkan dan melaksanakan kebijakan moneter; mengatur dan
menjaga kelancaran sistem pembayaran; dan mengatur dan mengawasai
bank. Selain dituntut untuk dapat melaksanakan tugas-tugas utamanya
tersebut, Bank Indonesia juga diminta untuk tetap memiliki kepedulian
terhadap lingkungan (komunitas) sebagai wujud corporate social
responsibility-nya.
 Kasus: Burhanudin Abdullah, masuk penjara krn transfer BLBI
 CSR or Corporate Good Governance???
CSR
 Kesadaran tentang pentingnya mempraktikan
CSR ini menjadi trend global seiring dengan
semakin maraknya kepedulian mengutamakan
stakeholders. CSR BI ini selain wujud
penerapan prinsip Good Corporate Governance juga terkait untuk mendukung
pencapaian tujuan Millenium Goals Development, salah satu diantaranya
pengurangan angka kemiskinan menjadi setengah pada tahun 2015 dari sekitar
1,3 miliar sekarang ini melalui CSR dengan konsentrasi UMKM, peningkatan
taraf pendidikan masyarakat melaui CSR dengan konsentrasi edukasi dan
pelestarian kuantitas dan kualitas lingkungan melalui CSR dengan konsentrasi
lingkungan.  CSR BI merupakan tanggung jawab Bank Indonesia untuk
menyesuaikan diri terhadap kebutuhan dan harapan stakeholders sehubungan
dengan isu-isu etika, sosial, pendidikan dan lingkungan disamping ekonomi.
CSR
 Tema Program CSR BI
Dengan dasar pemikiran bahwa komunikasi merupakan hal pokok bagi Bank Indonesia untuk membina
relationship dan menunjukkan kepedulian terhadap komunitasnya, Bank Indonesia melalui program CSR
berusaha untuk mengedepankan kegiatan yang bermanfaat bagi kedua belah pihak dengan tujuan untuk:
(i) meningkatkan kehidupan ekonomi masyarakat khususnya masyarakat ekonomi menengah dan kecil;
(ii) membantu program Pemerintah dalam menyiapkan sumber daya manusia yang unggul dan
berkualitas serta mampu berkompetisi dengan SDM asing; dan
(iii) meningkatkan dan memelihara ekosistem melalui kerjasama dengan segenap masyarakat
Atas dasar itu, tema program CSR Bank Indonesia direfleksikan dalam slogan :
BI COMMUNICATE - eCOsystem, sMall MediUm eNterprIse, and eduCATion for peoplE
 Program Kunjungan Studi BI
Program Kunjungan Studi ke Bank Indonesia merupakan bagian dari upaya BI untuk memberikan
edukasi kepada masyarakat khususnya atas materi yang terkait dengan pelaksanaan tugas Bank Indonesia
di Bidang Moneter, perbankan dan sistem pembayaran.
Bank Indonesia membuka kesempatan kepada masyarakat untuk melakukan kunjungan ke BI setiap hari
Selasa dan Kamis sesuai prosedur yang telah ditetapkan.
Berita CSR-BI
Rubrik ini menyajikan berita-berita aktual, mengenai kegiatan-kegiatan CSR yang dilakukan Bank
Indonesia baik yang berada di pusat maupun di daerah-daerah, serta info-info lainnya yang terkait dengan
CSR-BI
Case: Topik bahasan next week
 The Social Responsibility of Business is to
Increase its Profits
CSR
 When I hear businessmen speak eloquently about the "social responsibilities of business in a
free-enterprise system," I am reminded of the wonderful line about the Frenchman who
discovered at the age of 70 that he had been speaking prose all his life. The businessmen
believe that they are defending free en­terprise when they declaim that business is not
concerned "merely" with profit but also with promoting desirable "social" ends; that business
has a "social conscience" and takes seriously its responsibilities for providing em­ployment,
eliminating discrimination, avoid­ing pollution and whatever else may be the catchwords of
the contemporary crop of re­formers. In fact they are–or would be if they or anyone else took
them seriously–preach­ing pure and unadulterated socialism. Busi­nessmen who talk this way
are unwitting pup­pets of the intellectual forces that have been undermining the basis of a free
society these past decades.
 The discussions of the "social responsibili­ties of business" are notable for their analytical
looseness and lack of rigor. What does it mean to say that "business" has responsibilities?
Only people can have responsibilities. A corporation is an artificial person and in this sense
may have artificial responsibilities, but "business" as a whole cannot be said to have
responsibilities, even in this vague sense. The first step toward clarity in examining the
doctrine of the social responsibility of business is to ask precisely what it implies for whom.
 Presumably, the individuals who are to be responsible are businessmen, which means in­
dividual proprietors or corporate executives. Most of the discussion of social responsibility is
directed at corporations, so in what follows I shall mostly neglect the individual proprietors
and speak of corporate executives.
CSR
 In a free-enterprise, private-property sys­tem, a corporate executive is an employee
of the owners of the business. He has direct re­sponsibility to his employers. That
responsi­bility is to conduct the business in accordance with their desires, which
generally will be to make as much money as possible while con­forming to the
basic rules of the society, both those embodied in law and those embodied in
ethical custom. Of course, in some cases his employers may have a different
objective. A group of persons might establish a corporation for an eleemosynary
purpose–for exam­ple, a hospital or a school. The manager of such a corporation
will not have money profit as his objective but the rendering of certain services.
 In either case, the key point is that, in his capacity as a corporate executive, the
manager is the agent of the individuals who own the corporation or establish the
eleemosynary institution, and his primary responsibility is to them.
 Needless to say, this does not mean that it is easy to judge how well he is
performing his task. But at least the criterion of performance is straightforward,
and the persons among whom a voluntary contractual arrangement exists are
clearly defined.
CSR
 Of course, the corporate executive is also a person in his own
right. As a person, he may have many other responsibilities
that he rec­ognizes or assumes voluntarily–to his family, his
conscience, his feelings of charity, his church, his clubs, his
city, his country. He ma}. feel impelled by these
responsibilities to de­vote part of his income to causes he
regards as worthy, to refuse to work for particular corpo­
rations, even to leave his job, for example, to join his
country's armed forces. Ifwe wish, we may refer to some of
these responsibilities as "social responsibilities." But in these
respects he is acting as a principal, not an agent; he is
spending his own money or time or energy, not the money of
his employers or the time or energy he
CSR
 has contracted to devote to their purposes. If these are "social responsibili­ties," they are the social
responsibilities of in­dividuals, not of business.
 What does it mean to say that the corpo­rate executive has a "social responsibility" in his capacity as
businessman? If this statement is not pure rhetoric, it must mean that he is to act in some way that is not
in the interest of his employers. For example, that he is to refrain from increasing the price of the product
in order to contribute to the social objective of preventing inflation, even though a price in crease would
be in the best interests of the corporation. Or that he is to make expendi­tures on reducing pollution
beyond the amount that is in the best interests of the cor­poration or that is required by law in order to
contribute to the social objective of improving the environment. Or that, at the expense of corporate
profits, he is to hire "hardcore" un­employed instead of better qualified available workmen to contribute
to the social objective of reducing poverty.
 In each of these cases, the corporate exec­utive would be spending someone else's money for a general
social interest. Insofar as his actions in accord with his "social responsi­bility" reduce returns to
stockholders, he is spending their money. Insofar as his actions raise the price to customers, he is
spending the customers' money. Insofar as his actions lower the wages of some employees, he is
spending their money.
 The stockholders or the customers or the employees could separately spend their own money on the
particular action if they wished to do so. The executive is exercising a distinct "social responsibility,"
rather than serving as an agent of the stockholders or the customers or the employees, only if he spends
the money in a different way than they would have spent it.
 But if he does this, he is in effect imposing taxes, on the one hand, and deciding how the tax proceeds
shall be spent, on the other.
CSR
 Case: Indofood – Mrs Eva Rianti Hutapea
 CSR ??? Profit???
 Support expense: PC donation???
 Indofood identik Eva Rianti Hutapea???
 Peduli Sinarmas identik Gandhi Sulistyanto??
 Artha graha identik Tommy Winata?
( Sugianto)
CSR
 5 % dari omset untuk CSR????
CSR
 There are casualties in successful businesses’
 Monday, 23 September 2002 — Yanuar Nugroho
 The Jakarta Post, 23 September 2002, OPINION & EDITORIAL
 The head of The Indonesian Control Body for Stock Market (Bapepam) Herwidayatmo last month stated that the number of public investors in
Indonesia now number only 55,000, down from 1995 when there were more than two million investors.
 Herwidayatmo said this is caused by three main factors: The economy, lack of good corporate governance and investor disappointment with stock
market services. Are these reasons valid? Let’s look at some other facts.
 Between 1973 and 1995, the portion of developing countries in global trading skyrocketed from 6.6 percent to 24.7 percent and from the mid 1970s
to 1996 foreign currency trading jumped more than 1,000 fold, i.e. from US$1 billion to $1.2 trillion per day.
 The UN reported in the Human Development Report that in 1960, the top 20 percent of the world’s richest individuals controlled 70.2 percent of
world’s business while the bottom 20 percent controlled a mere 2.3 percent. In 1989, the former had controlled 82.7 percent, and the latter only 1.4
percent (UN, 1992). In the U.S., the top 5 percent of families increased theirs by 23 percent and the top 1 percent by a whooping 50 percent.
 Even in Indonesia, a researcher pointed out that 61.7 percent of market capitalization is controled by 15 families. Another study published last year
shows that while 51 of the world’s 100 largest economies are now corporations, only 49 are nation-states.
 We might have not seen what the process of the above mentioned capital and profit accumulation contains. The writer Ellwood (2001) reveals that
since 1950 global business output has soared from $3.8 trillion to $18.9 trillion, a nearly five-fold increase. This means we have consumed more of
the world’s natural capital in this brief period than during the history of mankind.
 William Rees (2001), an economist and ecologist estimates that around 10 acres to 14 acres (4 hectares to 6 hectares) of land are used for the
consumption of the average person in the West; yet, the world’s total available productive land is about 4.25 acres per person. The difference is
what Rees calls “appropriated carrying capacity”, which basically means that the rich are living off the resources of the poor.
 According to the World Bank (2001), in 1960 gross domestic product in the richest 20 countries was 18 times that of the poorest countries. By 1995,
this gap had widened to 37 times. About 12 economies in Asia and Latin America account for 70 percent of exports from the developing world and
absorb almost 80 percent of investment flow to the developing world and receiving more than 90 percent of the portfolio investment flow.
 Clearly, free trade-centered globalized distribution of benefits and cost are unequal. This is indicated by market exchange rates and purchasing-
power parity, as the global gap becomes rapidly wider.
 Ellwood (2001) again states that The World Conservation Union’s (IUCN) 2000 Red List of Threatened Species warns that the global extinction
crises is accelerating, with dramatic declines in the populations of many species.
 IUCN sees habitat loss, human exploitation and invasion by alien species as major threats to wildlife. In the last 500 years, human activity has led to
the extinction of 816 species — while scientists calculate the normal extinction rate is one species every four years.
CSR
 It is more likely that this situation is not caused merely by globalization. This would entaiil a a business
phenomenon rising up as the result of a more intensive interaction in the trade, financial transaction,
media and technology sectors, with a single goal: Capital gain and profit accumulation.
 To accumulate profit, business practices are attempting to be released from adhering to rules that take
into account production location, capital sources, environmental concerns, technology, local people’s
participation, etc.
 Corporations are more often than not granted dispensation from these rules, becoming a privileged class
unto themselves. In the current climate of globalization, businesses can unaccountably reject labors’
demands or put the squeeze on government regulations by investment boycott or threatening to relocate
operations from one country to another, where lax regulation enforcement promises a better environment
for quick and dirty profit accumulation.
 Capital flight without regulation or penalty finally turns into the most deadly weapon freely given to
business. The capital flow in East Asia in 1996 was $93 billion, but just a year later flew out in higher
amounts: $105 billion (UNDP Report, 1999). Lay-offs happen more frequently without regard to the
work performance of laborers.
 Recently, for example, to maintain its dividend and profit, Reebok Indonesia abandoned its contract,
planning to leave its investments in Indonesia while looking for a new country to invest in. More than
11,000 workers are now facing lay-offs — Nike and other shoe factories in Indonesia may follow suit.
 These illustrations reflect the main force driving current business practices. The economist Theodore
Levitt in 1958 and Milton Friedman in 1962 had already declared that “business has no other
responsibility other than the accumulation of profit”. This current global mantra involves at least three
aspects.
 First, at the very center of global business practice are the transnational businesses of trade, finance,
media, bank, transportation, etc. Second, the main actors are business people mainly in the many
transnational corporations (TNCs). Third, the current pace of globalization can only be maintained by
expanding the ideological culture of consumerism.
 The fact that the chief executive officers (CEOs) of hundreds of TNCs have control over globalization is
indeed inescapable. And those with no access to assets and capital are stranded in a world owned and
controlled by these people.
 Beyond all this is simply power. At the heart of the deregulation projects of the neo-liberals, there lies the
deregulation of the reaching-power of capital and financial asset owners. Removing various business
operation rules is delegating privilege and vast power to them. Business has thus become immensely
powerful to an earlier unimaginable level: The literal capture of the legitimate power of government.
 We might now be able to understand why the legitimate authority of government to manage our shared
life is more and more silently being taken over by the power of business. Just when we really need the
government to address so many complicated issues, it has become powerless, as in Indonesia and many
other developing and developed countries — including the United States. For a shared life, a powerless
government controlled by business corporations is as at least as dangerous as a repressive one.
 We are often treated to propaganda when
businesses open. “Our business will bring
wealth to our society. We provide good
paying, local-hire jobs and preserve the
environment.” Then, after laying-off hundreds
of people and destroying entire ecosystems,
they will say, “So sorry, there are always
casualties in any successful business venture”.
Good Corporate Governance
 Corporate Social Responsibility (CSR) dalam Prinsip GCG
 Rabu, 20 Oktober 2004
 Corporate social responsiblity dalam prinsip good coorporate government (GCG) ibarat dua sisi mata
uang. Keduanya sama penting dan tidak terpisahkan. Salah satu dari empat prinsip GCG adalah prinsip
responsibility (pertanggung jawaban). Tiga prinsip GCG lainnya adalah fairness, transparency, dan
accountability.
 Ada perbedaan yang cukup mendasar antara prinsip responsibility dan tiga prinsip GCG lainnya. Tiga
prinsip GCG pertama lebih memberikan penekanan terhadap kepentingan pemegang saham perusahaan
(shareholders) sehingga ketiga prinsip tersebut lebih mencerminkan shareholders-driven concept.
Contohnya, perlakuan yang adil terhadap pemegang saham minoritas (fairness), penyajian laporan
keuangan yang akurat dan tepat waktu (transparency), dan fungsi dan kewenangan RUPS, komisaris, dan
direksi (accountability).
 Dalam prinsip responsibility, penekanan yang signifikan diberikan pada kepentingan stakeholders
perusahaan. Di sini perusahaan diharuskan memperhatikan kepentingan stakeholders perusahaan,
menciptakan nilai tambah (value added) dari produk dan jasa bagi stakeholders perusahaan, dan
memelihara kesinambungan nilai tambah yang diciptakannya. Karena itu, prinsip responsibility di sini
lebih mencerminkan stakeholders-driven concept. Barangkali timbul di benak pembaca, ''Apa sih
stakeholders perusahaan itu?'' atau ''Siapa saja sih stakeholders perusahaan itu?''
 'Stakeholders perusahaan' dapat didefinisikan sebagai pihak-pihak yang berkepentingan terhadap
eksistensi perusahaan. Termasuk di dalamnya adalah karyawan, pelanggan, konsumen, pemasok,
masyarakat, dan lingkungan sekitar, serta pemerintah selaku regulator. Perbedaan bisnis perusahaan akan
menjadikan perusahaan memiliki prioritas stakeholders yang berbeda.
 Sebagai contoh, masyarakat dan lingkungan
sekitar adalah stakeholders dalam skala
prioritas pertama bagi perusahaan
pertambangan seperti PT Aneka Tambang,
Tbk., dan Rio Tinto. Sementara itu, konsumen
adalah stakeholders dalam skala prioritas
pertama bagi perusahaan produk konsumen
seperti Unilever atau Procter & Gamble.
Good Corporate Governance
 Dari penjelasan tersebut, terutama ''menciptakan nilai tambah pada produk dan jasa bagi
stakeholders perusahaan,'' prinsip responsibility GCG menelurkan gagasan corporate social
responsibility (CSR) atau ''peran serta perusahaan dalam mewujudkan tanggung jawab
sosialnya.''
 Dalam gagasan CSR, perusahaan tidak lagi dihadapkan pada tanggung jawab yang berpijak
pada single bottom line, yaitu nilai perusahaan (corporate value) yang direfleksikan dalam
kondisi keuangannya (financial) saja. Tanggung jawab perusahaan harus berpijak pada triple
bottom lines. Di sini bottom lines lainnya, selain finansial adalah sosial dan lingkungan.
 Kondisi keuangan saja tidak cukup menjamin nilai perusahaan tumbuh secara berkelanjutan
(sustainable). Keberlanjutan perusahaan hanya akan terjamin apabila perusahaan
memperhatikan dimensi sosial dan lingkungan hidup. Sudah menjadi fakta bagaimana
resistensi masyarakat sekitar muncul ke permukaan terhadap perusahaan yang dianggap
tidak memperhatikan lingkungan hidup. Contohnya kasus Indorayon di Sumatera Utara.
 Kesadaran tentang pentingnya mempraktikkan CSR ini menjadi tren global seiring dengan
semakin maraknya kepedulian masyarakat global terhadap produk-produk yang ramah
lingkungan dan diproduksi dengan memperhatikan kaidah-kaidah sosial dan prinsip-prinsip
hak asasi manusia (HAM). Sebagai contoh, boikot terhadap produk sepatu Nike oleh warga
di negara Eropa dan Amerika Serikat terjadi ketika pabrik pembuat sepatu Nike di Asia dan
Afrika diberitakan mempekerjakan anak di bawah umur.
Good Corporate Governance
 Contoh lainnya adalah penerapan kebijakan dalam pemberian pinjaman dana oleh bank-bank Eropa.
Umumnya bank-bank Eropa hanya akan memberikan pinjaman kepada perusahaan perkebunan di Asia
apabila ada jaminan dari perusahaan tersebut, yaitu pada saat membuka lahan perkebunan tidak
dilakukan dengan membakar hutan.
 Tren global lainnya dalam pelaksanaan CSR di bidang pasar modal adalah penerapan indeks yang
memasukkan kategori saham-saham perusahaan yang telah mempraktikkan CSR. Sebagai contoh, New
York Stock Exchange memiliki Dow Jones Sustainability Index (DJSI) bagi saham-saham perusahaan
yang dikategorikan memiliki nilai corporate sustainability dengan salah satu kriterianya adalah praktek
CSR.
 DJSI dipraktikkan mulai 1999. Begitu pula dengan London Stock Exchange yang memiliki Socially
Responsible Investment (SRI) Index dan Financial Times Stock Exchange (FTSE) yang memiliki
FTSE4Good sejak 2001. Inisiatif ini mulai diikuti oleh otoritas bursa saham di Asia, seperti di Hanseng
Stock Exchange dan Singapore Stock Exchange. Konsekuensi dari adanya indeks-indeks tersebut
memacu investor global seperti perusahaan dana pensiun dan asuransi yang hanya akan menanamkan
investasinya di perusahaan-perusahaan yang sudah masuk dalam indeks dimaksud.
 Menghadapi tren global tersebut, saatnya perusahaan melihat serius pengaruh dimensi sosial, ekonomi,
dan lingkungan dari setiap aktivitas bisnisnya, serta melaporkan kepada stakeholder-nya setiap tahun.
Laporan bersifat nonfinansial yang dapat digunakan sebagai acuan oleh perusahaan dalam melihat
dimensi sosial, ekonomi dan lingkungan, diantaranya Sustainability Reporting Guidelines yang
dikeluarkan oleh Global Reporting Initiative (GRI) dan ValueReporting yang digagas perusahaan
konsultan dunia Pricewaterhouse Coopers (PwC).
 Kita semua berharap bahwa perusahaan yang
beroperasi di Indonesia tidak hanya
memperhatikan sisi GCG dan melupakan
aspek CSR. Karena kedua aspek tersebut
bukan suatu pilihan yang terpisah, melainkan
berjalan beriringan untuk meningkatkan
keberlanjutan operasi perusahaan
Good Corporate Governance
Good Corporate Governance
Good Corporate Governance
Good Corporate Governance
Good Corporate Governance