PENGUNGKAPAN IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN ISO 26000:2010 PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2019

Abstract

ISO 26000:2010 is an international standard developed to help organizations assess and handle responsibility or Corporate Social Responsibility (CSR) towards society and the environment. This study aims to determine the disclosure of CSR implementation at PT Bank Rakyat Indonesia (Persero), Tbk in accordance with the 7 core subjects in the ISO 26000:2010 guidelines. The research method used in this research is descriptive qualitative using document data annual reports and sustainability reports. Based on document-based ISO 26000:2010 observations of literature review, BRI's annual report and sustainability report is considered to have fulfilled the 7 core subjects of CSR which include organizational governance, human rights, labour practice, environment, fair operational procedures, consumers, as well as community involvement and development.

ABSTRAK

ISO 26000:2010 merupakan standar internasional yang dikembangkan untuk membantu organisasi menilai dan menangani tanggung jawab atau Corporate Social Responsibility (CSR) terhadap masyarakat dan lingkungan. Penelitian ini bertujuan untuk mengetahui pengungkapan implementasi  CSR di PT Bank Rakyat Indonesia (Persero), Tbk sesuai dengan ke 7 subjek inti pada pedoman ISO 26000:2010. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif menggunakan data  dokumen annual report dan sustainability report. Hasil pengamatan tinjau pustaka berdasarkan ISO 26000:2010 berbasis dokumen, maka dalam annual report dan sustainability report BRI dinilai telah memenuhi ke 7 subjek inti CSR yang meliputi tata kelola organisasi, Hak Asasi Manusia (HAM), praktik ketenagakerjaan, lingkungan, praktik operasi yang adil, konsumen, serta pelibatan dan pengembangan masyarakat.