DISKURSUS CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS (SDGs)
Abstrak
Corporate social responsibility (CSR) masih menjadi konsep yang ambigu. Ambiguitas terjadi antara lain karena konsep CSR melintasi beberapa disiplin ilmu, yang secara konseptual tidak diajarkan secara komprehensif di lembaga pendidikan dan secara global telah menantang peran serta tanggung jawab dari karyawan, perusahaan dan juga Negara. Terlepas dari persepsi ambiguitas berdasarkan tinjauan literatur yang luas tersebut, secara konsepsual CSR terkait dengan konsep pembangunan berkelanjutan yang pada umumnya dianggap berhubungan dengan pengambilan keputusan bisnis yang mempertimbangkan aspek ekonomi, sosial, dan lingkungan. Bahkan tujuan pembangunan berkelanjutan (SDGs) menjadi isu tersendiri dalam program-program CSR di seluruh dunia, demikian pula Indonesia. Kajian ini dilakukan secara kualitatif dan melalui studi pustaka. Dari ketiga aspek yang berbeda, namun saling berhubungan, studi ini menemukan ada sejumlah besar penelitian yang menilai hubungan antara CSR dengan kinerja bisnis keuangan (ekonomi) dan CSR dengan aspek manusia (sosial), tetapi kurang menilai hubungan CSR dengan aspek lingkungan. Penelitian tentang aspek lingkungan yang sudah dipelajari oleh para pakar masih terbatas, dan berbagi literatur secara signifikan menunjukkan kurangnya integritas atau universalitas. Beberapa hasil penelitian mengklaim bahwa hal tersebut dikarenakan kurangnya kerangka kerja analitis yang sistematis, sehingga kondisi tersebut menantang berbagai pihak untuk mengembangkan berbagai tools untuk mendorong praktik CSR dengan memperhatikan ketiga aspek tersebut, khususnya terkait aspek lingkungan.
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