KEBERHASILAN KEGIATAN CORPORATE SOCIAL RESPOSIBILITY MELALUI PENGUNGKAPAN DAN AUDIT CORPORATE SOCIAL RESPOSIBILITY
ABSTRACT: CSR is perceived as
an activity undertaken by the company's donations (corporate philanthropy),
while widely CSR is essentially a mechanism for integrating social issues and
environmental issues into company operations and then communicate with
stakeholders (stakeholders). In that sense, CSR is regarded as a new strategic
framework to enhance competitiveness and achieve sustainable business. CSR
Audit gives an overview of the audit framework for CSR programs. Aspects in the
tables were developed based on the definition of CSR that have been formulated,
as a: Concerns that companies set aside some of the profits (profit) for the
benefit of human development (people) and environmental (planet) in a
sustainable manner based on the procedure (procedure) an appropriate and
professional. For this reason, in order to improve its CSR activities in
accordance with the spirit of the meaning of an effort to fulfill its corporate
social responsibility, the disclosure and auditing of CSR activities are very
important. For this reason this paper with all its drawbacks tried to explain
how the disclosure of CSR in which the related audit report also describes CSR
CSR in order to improve the effectiveness of CSR activities.
Keywords: Corporate Social
Responsibility, CSR Disclosure and Audit
Penulis: Sri Fadilah
Kode Jurnal: jpakuntansidd090064
