Kajian Efektivitas Program Corporate Social Responsibility (Csr): Studi Kasus Perusahaan Pembangkit Energi “Y”

Abstract

Perusahaan pembangkit energi dikenal dengan operasi bisnisnya yang menimbulkan dampak negatif sosial dan lingkungan yang cukup massif. Oleh karena itu perusahaan perlu melaksanakan tindakan mitigasi untuk mereduksi dampak negatif tersebut melalui program CSR. Efektivitas program CSR penting dievaluasi untuk mengetahui apakah dapat menghadirkan dampak sosial-lingkungan positif secara signifikan atau tidak. Salah satu metode evaluasi dampak yang populer digunakan oleh lembaga non-profit di berbagai negara adalah metode Social Return on Investment (SROI). Namun masih sedikit penelitian empiris yang dilakukan untuk memberikan bukti implementasi metode ini dalam konteks evaluasi program CSR. Untuk itu, penelitian ini bertujuan untuk mengisi kesenjangan yang ada dengan memberikan bukti empiris implementatif dan modifikasi kecil pada metode SROI untuk evaluasi CSR. Lebih lanjut penelitian ini juga memberikan kontribusi praktikal dengan menyediakan gambaran bagi perusahaan pembangkit energi untuk dapat mengukur efektivitas program CSR menggunakan metode SROI. Hasil pengukuran dapat menjadi dasar optimasi program CSR perusahaan. Dalam studi kasus Perusahaan Pembangkit Energi “Y”, hasil perhitungan SROI menunjukkan bahwa program CSR yang dilakukan “cukup efektif” dengan total dampak positif yang ditimbulkan sebesar Rp. 2,69 untuk tiap rupiah yang diinvestasikan. Namun, Perusahaan “Y” cenderung banyak melakukan aktivitas yang berdampak sosial dan minim aktivitas yang berdampak positif terhadap lingkungan.Abstrak[A Study of Corporate Social Responsibility (CSR) Program Effectiveness: A Case Study in Energy Company “Y”] Energy companies are known for their massive impacts on the social and environmental condition. Hence, they must conduct mitigation actions for reducing the negative impacts through CSR programs. A continuous evaluation of CSR programs effectiveness is crucial to understand whether they can bring significant social-environmental returns or not. One of the most popular methods of impact evaluation utilized by non-profit organizations is Social Return on Investment (SROI). However, only a few empirical research provides evidence for the implementation of this method in the context of CSR program evaluation. Therefore, this research aims to address this hiatus by giving empirical evidence on SROI implementation and incremental modification for CSR evaluation. Furthermore, this research also provides practical contributions by depicting how an energy company can measure its CSR program utilizing SROI. The measurement result can be used as guidance for optimizing the company’s CSR program. In our case study of Power Generator Company “Y”, the SROI calculation shows that the CSR program is “effective” with a total return Rp 2.69 for each rupiah invested. However, Company “Y” tend to conduct more activities for social return, rather than activities for environmental return.Keywords: Corporate Social Responsibility; Environmental Impact; Effectiveness; Social Impact; SROI

The Influence of Environmental Accounting Knowledge, Environmental Sensitivity, and CSR Knowledge on Accounting Students Environmental Sustainability Behavior

“…According to the World Business Council for Sustainable Development (WBCSD), CSR is a sustainable commitment from the business world to behave ethically and assist economic growth to improve the quality of life of the workforce, local communities, and society at large (Gutterman, 2020). CSR is a mandatory program that must be carried out by companies as accountability for social and environmental impacts arising from business activities (Wicaksono et al, 2021). Indicators in measuring CSR knowledge are economic, social, and environmental (Polo et al, 2022).…”

“…In encouraging environmental behavior corporate social responsibility knowledge also has a strong relationship to commit to sustainability practices (Avotra et al, 2021). CSR is a mandatory program that must be carried out by companies as accountability for social and environmental impacts arising from business activities (Wicaksono et al, 2021). CSR can motivate individuals to adopt sustainable behavior in creating a broader sustainable culture in society (Zhang et al, 2022).…”

Evaluation of the Effectiveness of CSR Programs for Persons with Disabilities in the Energy Sector at PT XYZ

“…The social performance resulting from the implementation of applicable laws will enhance the prospects for new investors to trust in investing their capital and reduce corporate risks concerning their stakeholders. A more focused CSR program aims to fulfill both "social" and "business" considerations, specifically addressing stakeholder relations and corporate image, while technical or management considerations complement the previous two (Gaus & Meirinawati, 2021;Nurjannah, 2022;Putra, 2022;Ririh et al, 2021). By implementing CSR programs effectively, business risks related to stakeholder pressure and social impacts on corporations are likely to decrease.…”