PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN

Abstract

Corporate Social Responsibility (CSR) is a concept that organizations, especially
companies have a responsibility to employees, shareholders, the community and the
environment, especially consumers, in all aspects of the company's operations, especially
for problems that affect the environment such as pollution, waste, product safety and
labor. Corporate Social Responsibility is no longer voluntary or a commitment made by
the company in taking responsibility for the company's activities, but rather becomes an
obligation for the company to do or implement it.
To evaluate the successful implementation of CSR and as a means of accountability
to shareholders and investors, it is necessary to disclose social responsibility (Corporate
Social Disclosures) in the annual financial statements. CSD (Corporate Social
Disclosures) of the company can be described as the availability of financial information
in the form of financial and non-financial ratios which include social benefits and social
costs related to the interaction of organizations with the physical environment and social
environment.

Keyword : Corporate Social Responsibility, Corporate Social Disclosures, Financial
Ratios