CORPORATE SOCIAL RESPONSIBILITY (CSR)
Abstract: This paper issuing a
Corporate Social Responsibility report. The term CSR report is often used
instead of a triple bottom line report. The theory behind the triple bottom
line is that it is in the interests of a business to act as a steward of the
environment, society and the economy. The triple bottom line (abbreviated as
"TBL" or "3BL") also known as "people, planet,
profit" or "the three pillars. There are some controversies in CSR.
(1) While many people agree with the importance of good social conditions and
preservation of the environment, there are also many who disagree with the
triple bottom line as the way to enhance these conditions (2) There are no
operational definition and specific rules about CSR.
Penulis: Resti Yulistia Muslim
Kode Jurnal: jpakuntansidd080102
