Abstract
Corporate social responsibility (CSR) and community development (CD) programs are now a legal requirement that should be implemented by corporations after the enactment of UU No. 40 Tahun 2007 with the limited liability company. Especially for mining and oil corporations, CSR and CD programs are strategic and significant in order to develop good and reciprocal relationships between corporation and its stakeholders. The successes or failure of the implementation of CSR and CD will directly influence “social legitimacy” of the corporation. Hence, evaluation of the program implementation is strategic in order to assess the social performance of the corporations. The result of evaluation is also important to ensure the relationships between corporation and its social stakeholders. In this regard, this article deals with the meaning of evaluation (definition), how to conduct the evaluation (method), and what is the implication (significance) of CSR and CD program, socially, legally and commercially. Keywords: evaluation method, corporate social responsibility, community development, corporate social performance, social legitimacy
Highlights
Bagaimana melihat relasi antara korporasi dengan para pemangku kepentingannya, salah satunya dapat ditinjau dari bagaimana kinerja program corporate social responsibility (CSR) atau tanggungjawab sosial korporasi dan community development (CD) atau pengembangan komunitas yang dilakukan korporasi
now a legal requirement that should be implemented by corporations after the enactment
evaluation of the program implementation is strategic in order to assess the social performance of the corporations
Summary
Bagaimana melihat relasi antara korporasi dengan para pemangku kepentingannya, salah satunya dapat ditinjau dari bagaimana kinerja program corporate social responsibility (CSR) atau tanggungjawab sosial korporasi dan community development (CD) atau pengembangan komunitas yang dilakukan korporasi. Hasil evaluasi program dapat digunakan sebagai salah satu sajian obyektif tentang social performance korporasi, yang kemudian menjadi sangat bermanfaat untuk meningkatkan corporate image dan bahan pertimbangan bagi calon investor dalam menanamkan modalnya (Orlitzky & John, 2001). Dukungan atau penolakan sosial terhadap kehadiran korporasi salah satunya sangat bergantung pada bagaimana komitmen dan tindakan korporasi terhadap mereka, yang secara obyektif dapat tercermin program CSR dan CD. Untuk membangun “citra baik” serta “relasi baik” dengan pemangku kepentingan mereka, maka penilaian kinerja CSR dan CD korporasi dalam industri tambang dan migas menjadi sangat penting dilakukan. Untuk memastikan korporasi telah melaksanakan program CSR dan CD secara baik diperlukan evaluasi terhadap program tersebut
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