IMPLEMENTASI DAN PELAPORAN CSR : STRATEGI BISNIS ATAU TANGGUNG JAWAB MORAL ( Studi Kasus pada Praktik CSR PT. Djarum )

Abstract

This study aims to analyze how the implementation of the CSR activities of the tobacco industry with research subjects PT. Djarum as well as to analyze and understand how CSR reporting. CSR activities by the tobacco industry is considered just as much a business strategy as well as to cover the impact of the company's practices. With this study is expected to answer the purpose of CSR activities as a business strategy or moral responsibility. This study was conducted using a case study on one of the largest tobacco industry in Indonesia, PT. Djarum. The method of data collection was done by interview, observation, and document analysis. Interviews addressed to the Head of CSR Division PT. Djarum and CSR Implementation Team. The results of this study indicate that the CSR activities undertaken as a business strategy as well as a moral responsibility. As a business strategy due to corporate interests, while the moral responsibility as a form of concern for the society and country. Reports prepared for internal purposes only and is confidential. Formal reporting is not compiled and published as it still is voluntary and there are no penalties for companies that do not do the reporting.