Studi Akuntansi dan Keuangan Indonesia (SAKI)
Vol 7 No 2 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)

Corporate Social Responsibility as Strategy in Indonesia Context

Sinaga, Rifeald Romauli (Unknown)



Article Info

Publish Date
30 Aug 2024

Abstract

This paper discussing Corporate Social Responsibility as part of company’s strategy in Indonesia context as CSR become mandatory since 2007 through Company Act No. 40. However, to date there are a lot of companies not taking advantage of CSR program by integrating it into company’s strategy. Using qualitative methods, particularly a systematic literature review, this article outlines the debates that currently exist in CSR area before suggesting tools for CSR strategy. The result indicates the importance of stakeholders for the creation of CSR program. Therefore, a company should first identify and rank the stakeholders from the most important to the least important. Then, a company should create a stakeholder mapping as a guidance in creating CSR part of the strategy.

Copyrights © 2024






Journal Info

Abbrev

saki

Publisher

Subject

Economics, Econometrics & Finance

Description

SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, ...