Studi Literatur: Corporate Social Responsibility (CSR) Berbasis International Standard Organization (ISO) 26000 Dalam Upaya Meningkatkan Nilai Perusahaan

Abstrak

ABSTRAK

Penelitian ini merupakan salah satu penelitian deskriptif kualitatif dengan menggunakan metode studi literatur, dengan tujuan untuk mengetahui hasil implementasi dari Corporate Social Responsibility (CSR) yang berbasis ISO 26000 untuk meningkatkan nilai perusahaan. Hasil penelitian menunjukkan bahwa penerapan corporate social responsibility (CSR) berbasis International Standard Organization 26000 dalam upaya untuk meningkatkan nilai perusahaan dengan mengacu pada tujuh subjek inti yang dibahas dalam ISO 26000 yaitu : (1) Tata kelola organisasi (organization governance); (2) Hak asasi manusia (human rights); (3) Praktik ketenagakerjaan (labour practices); (4) Lingkungan (the environment); (5) Prosedur operasi yang wajar (fair operating procedures); (6) Isu konsumen (consumer issues); (7) Pelibatan dan pengembangan masyarakat (community involvement and development), ke tujuh subjek ini dikeluarkan oleh International Organization for Standardization (ISO).

Kata Kunci: Corporate Social Responsibility, ISO 26000, Nilai Perusahaan

ABSTRACT

This research is a qualitative descriptive study using the literature study method, with the aim of knowing the results of the implementation of ISO 26000-based Corporate Social Responsibility (CSR) to increase company value. The results showed that the implementation of corporate social responsibility (CSR) based on the International Standard Organization 26000 in an effort to increase the value of the company by referring to the seven core subjects discussed in ISO 26000, namely: (1) Organizational governance; (2) Human rights (human rights); (3) Labor practices; (4) the environment (the environment); (5) Fair operating procedures (fair operating procedures); (6) consumer issues (consumer issues); (7) Community involvement and development, these seven subjects were issued by the International Organization for Standardization (ISO).

Keywords: Corporate Social Responsibility, ISO 26000, Company Value