PERAN PENTING SUSTAINABILITY REPORTING SEBAGAI IMPLIKASI PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA

Abstract

Sustainability Reporting (SR) is the reporting on the economic, environmental and social policies, impact and performance of an organization and its product in the context of sustainable development. SR in Indonesia  prepared in accordance with the GRI-Global Reporting Initiative which have been developed since the 1990. Corporate not only should concern about their achievement on profit, but also concern about their social responsibility to their people and environment.

The more power the businessmen have the more significant effect of quality of life the people have, whether as individual or as society. Even, it influences all lives in the world. This phenomenon brings the statement of Corporate Social Responsibility (CSR). CSR emphasizes that the responsibility of a company is not just for economic activities (creating profit for the continuity of the business), but also for the social responsibility including the environment.

Key Words : Sustainability Reporting, Global Reporting Initiative-GRI,  Corporate Social Responsibility, Legitimacy Theory, Stakeholders Theory