Reporting Standarization of Corporate Social Responsibility in The Framework of Optimization of Goals Conducted with Law Number 40 Year 2007 Concerning Limited Liability Company

Kartika Putri Amalia

Abstract


Standardization is a standard used to formulate a criteria and used in many ways, one of them is reporting. Corporate Social Responsibility report, wich is become evidence of the implementation of corporate social responsibility activities, currently does not have clear standards in the terms of reporting mechanisms as well as the preparation of the susbstance of the report. It is feared will have an impact on the realization of corporate social responsibility objectives optimally. In the absence of standardization and considering that reporting is the evidence of implementation, the author conducted a study that aims to determine the urgency or standardization of corporate social responsibility reporting in order to optimize the objectives of corporate social responsibility activities, and to know the mechanism standardization of corporate social responsibility reporting in order to optimize the objectives of corporate social responsibility. This reasearch use qualitative method and legal construction methid that is analogy. The result are: urgency of standardization of corporate social responsibility reporting is important to be able to reduce the poverty rate followed by improving yhe economy of the people by creating decent jobs,maintaining a sustainable environment by maitaining terrestrial ecosystem and marine ecosystem, and creating sustainable energy by applying eco friedly and energy renewal by using recycle waste. Based on the analogy method as one of the legal construction methods, the financial statement mechanism can be adopted in preparing the standardization of corporate social responsibility report, reporting mechanism by stipulating the coordinated institution between the Ministry of Economy, Ministry of Social Affairs, adn the Ministry of Environment and Forestry as the regulatory body of the preparation of the report of corporate social responsibility.

References


Buku:

Prayitno, Dasar Teori Dan Praktis Pendidikan, Grasindo, Padang, 2009

Jurnal:

Yeti Sumiyati, Implementasi Tanggung Jawab Sosial Perusahaan Berdasarkan Ukuran Kepatutan dan Kewajaran Pada Perusahaan Swasta di Bidang Perkebunan Menurut Peraturan Perundang-undangan, Jurnal Prosiding Sosial, Ekonomi, dan Humaniora, Vol. 5 No. 2, Universitas Islam Bandung, Bandung, 2015

Yeti Sumiyati, Kepatutan dan Kewajaran Sebagai Ukuran Pelaksanaan Tanggung jawab sosial perusahaan Perseroan Terbatas, Dinamika Hukum Dari Sentripetal Ke Sentrifugal: Perjuangan Memelihara Hukum Bersukma Keadilan di Tanah Negeri, Penerbit Fakultas Hukum UNISBA, Bandung, 2013

Sumber Lain:

Anonim, diakses dari http://kbbi.web.id/standardisasi pada 20 Mei 2017

Anonim, what is sustainable development, diakses dari http://www.sd-commission.org.uk/pages/what-is-sustainable-development.html pada tanggal 22 Februari 2017

GRI dan ISO 26000: Bagaimana Menggunakan Panduan GRI Bersama dengan ISO 26000, diakses dari https://www.globalreporting.org/resourcelibrary/Bahasa-Indonesian-GRI-ISO-2010.pdf pada tanggal 25 Mei 2017

ISO Working Draft, “Guidance on Social Responsibility”, 2007, hlm. 12. Diakses dari http://www.normapme.com/docs/positions2007/position_ISO_26000.pdf. Isu utama yang dibahas mengenai Hak Asasi Manusia dalam United Nations Global Compact adalah sebagai berikut: “Business is encouraged to foster human rights by supporting and respecting the protection of international human rights within their sphere of influence and by making sure that their own corporations are not complicit in human rights abuses”, The United Nations Global Compact. Diunduh dari http;//www.unglobalcompact.org/, pada tanggal 25 Mei 2017.


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