The Relevance of Determining A CSR Program Based On SDGS: Management Perspective
Abstract
Sustainability Development Goals (SDGs) are very important for companies in achieving their goals. This research aims to determine management's perspective in integrating the SDGs concept which is reflected in the preparation of the company's CSR program. This research uses a qualitative method through case study approach. This research found that PT KIE carried out several program priorities for sustainability based on material aspects. There is alignment of CSR programs with sustainability goals and there are some that are not included in the Sustainability report. Furthermore, there are two things to measure integration within the company, namely linking sustainability to the company's vision and mission and relationships with company partners and government, so society benefits can increase value for stakeholders. PT KIE has reported a separate sustainability report from the company's annual report. Monitoring and evaluation reports are needed to support the company CSR programs.
References
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2. Barbier, E. B., & Burgess, J. C. (2017). The Sustainable Development Goals and the systems approach to sustainability. 11, 1–22.
3. Bogoviz, A. V., Lobova, S. V., & Alekseev, A. N. (2022). The Concept of Corporate Social Responsibility Based on Integrating the SDGs into Corporate Strategies: International Experience and the Risks for Profit. Risks, 10(6). https://doi.org/10.3390/risks10060117
4. Calabrese, A., Costa, R., Ghiron, N. L., & Menichini, T. (2017). Materiality Analysis in Sustainability Reporting: a Method for Making It Work in Practice. European Journal of Sustainable Development, 6(3), 439–447. https://doi.org/10.14207/ejsd.2017.v6n3p439
5. Chen, Y., Gu, X., Gao, Y., & Lan, T. (2021). Sustainability with high-speed rails : The effects of transportation infrastructure development on firms ’ CSR performance. Journal of Contemporary Accounting & Economics, 17(2), 100261. https://doi.org/10.1016/j.jcae.2021.100261
6. Costanza, R., Daly, L., Fioramonti, L., Giovannini, E., Kubiszewski, I., Mortensen, L. F., Pickett, K. E., Ragnarsdottir, K. V., De Vogli, R., & Wilkinson, R. (2016). Modelling and measuring sustainable wellbeing in connection with the UN Sustainable Development Goals. Ecological Economics, 130, 350–355. https://doi.org/10.1016/j.ecolecon.2016.07.009
7. Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852
8. Elalfy, A., Palaschuk, N., El-bassiouny, D., & Weber, O. (2020). Scoping the Evolution of Corporate Social Responsibility ( CSR ) Research in the Sustainable Development Goals ( SDGs ) Era.
9. Galeazzo, A., Miandar, T., & Carraro, M. (2023). SDGs in corporate responsibility reporting: a longitudinal investigation of institutional determinants and financial performance. Journal of Management and Governance, 0123456789. https://doi.org/10.1007/s10997-023-09671-y
10. Gallardo-Vázquez, D., Junior, F. H., Gabriel, M. L. D. da S., & Valdez-Juárez, L. E. (2021). On earth as it is in heaven: Proxy measurements to assess sustainable development goals at the company level through csr indicators. Sustainability (Switzerland), 13(2), 1–20. https://doi.org/10.3390/su13020914
11. Gil-lacruz, A. I., & Saz-gil, I. (2022). Stakeholder engagement , Csr development and Sdgs compliance : A systematic review from 2015 to 2021. June 2021, 19–31. https://doi.org/10.1002/csr.2170
12. GRI. (2013). Interpretations on the G4 Guidelines, issued by the Global Sustainability Standards Board, are located at the end of this document, and are to be considered by all users. Gri G4, 97.
13. Hametner, M. (2022). Economics without ecology : How the SDGs fail to align socioeconomic development with environmental sustainability. Ecological Economics, 199(May), 107490. https://doi.org/10.1016/j.ecolecon.2022.107490
14. Khan, M. N., Serafeim, G., & Yoon, A. ". (2015). Corporate Sustainability: First Evidence on Materiality. In Harvard Business School Working Paper. http://nrs.harvard.edu/urn-3:HUL.InstRepos:14369106
15. Kindornay, S., & Gendron, R. (2020). Progressing national SDGs implementation : 1–47.
16. Kulkarni, V., & Aggarwal, A. (2022a). A Theoretical Review of whether Corporate Social Responsibility ( CSR ) Complement Sustainable Development Goals ( SDGs ) Needs. 575–600. https://doi.org/10.4236/tel.2022.122033
17. Kulkarni, V., & Aggarwal, A. (2022b). A Theoretical Review of whether Corporate Social Responsibility (CSR) Complement Sustainable Development Goals (SDGs) Needs. Theoretical Economics Letters, 12(02), 575–600. https://doi.org/10.4236/tel.2022.122033
18. LaFrance, J., & Lehmann, M. (2005). Corporate awakening - Why (some) corporations embrace public-private partnerships. Business Strategy and the Environment, 14(4), 216–229. https://doi.org/10.1002/bse.471
19. Lyytimäki, J., Mustajoki, J., Salo, H., Lepenies, R., & Büttner, L. (2020). Risks of producing and using indicators of sustainable development goals. Sustainable Development, 28(March), 1528–1538. https://doi.org/10.1002/sd.2102
20. Mio, C., Fasan, M., & Costantini, A. (2020). Materiality in integrated and sustainability reporting: A paradigm shift? Business Strategy and the Environment, 29(1), 306–320. https://doi.org/10.1002/bse.2390
21. Shayan, N. F., Mohabbati-kalejahi, N., & Alavi, S. (2022). Sustainable Development Goals ( SDGs ) as a Framework for Corporate Social Responsibility ( CSR ). 1–27.
22. Shayan, N. F., Mohabbati-Kalejahi, N., Alavi, S., & Zahed, M. A. (2022). Sustainable Development Goals (SDGs) as a Framework for Corporate Social Responsibility (CSR). Sustainability (Switzerland), 14(3). https://doi.org/10.3390/su14031222
23. Tafuro, A., Benvenuto, M., & Viola, C. (2021). administrative sciences Corporate Social Responsibility through SDGs : Preliminary Results from a Pilot Study in Italian Universities. 2017.
24. Tuholske, C., Gaughan, A. E., Sorichetta, A., de Sherbinin, A., Bucherie, A., Hultquist, C., Stevens, F., Kruczkiewicz, A., Huyck, C., & Yetman, G. (2021). Implications for tracking sdg indicator metrics with gridded population data. Sustainability (Switzerland), 13(13). https://doi.org/10.3390/su13137329
25. UNDP (United Nations Development Programme). (2015). Human Development Report 2015: Work for Human Development. http://hdr.undp.org/en/content/human-development-report-2015-work-human-development
26. UNGC. (2018). INTEGRATING THE SDGs INTO CORPORATE REPORTING: A PRACTICAL GUIDE.
27. United Nations Global Compact. (2019). SDG BONDS Leveraging Capital Markets for the SDGs. In United Nations Global Compact.
Authors
Anisa Kusumawardani
[1]
“The Relevance of Determining A CSR Program Based On SDGS: Management Perspective”, Soc. sci. humanities j., vol. 8, no. 11, pp. 5758–5772, Nov. 2024, doi: 10.18535/sshj.v8i11.1439.
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