Implementasi Corporate Social Responsibility (CSR) Sebagai Wujud Etika Bisnis

  • Stevie Kaligis Politeknik Negeri Manado
  • Meidy Santje Selvy Kantohe Universitas Negeri Manado
  • Anita Ludia Wauran Politeknik Negeri Manado

Abstract

Corporate Social Responsibility (CSR) merupakan salah satu pendekatan strategis dan moral yang digunakan perusahaan dalam menjawab tuntutan etika dan keberlanjutan dalam dunia bisnis. CSR tidak hanya sekedar aktivitas filantropis, tetapi juga mencerminkan komitmen perusahaan terhadap prinsip etika, tanggung jawab sosial, dan nilai-nilai keberlanjutan yang lebih luas. Artikel ini bertujuan untuk mengkaji implementasi CSR sebagai perwujudan etika bisnis, dengan menyoroti bagaimana nilai-nilai budaya lokal, kepentingan pemangku kepentingan, serta prinsip tata kelola perusahaan yang baik terintegrasi dalam praktik CSR. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan dengan menganalisis literatur dan hasil-hasil penelitian lima tahun terakhir. Hasil kajian menunjukkan bahwa CSR yang diintegrasikan secara strategis dan berlandaskan etika dapat memperkuat reputasi, meningkatkan kepercayaan publik, serta mendorong keberlanjutan jangka panjang perusahaan. Di sisi lain, CSR yang dijalankan hanya sebagai formalitas atau pencitraan tanpa dasar etika cenderung gagal memberikan dampak nyata. Oleh karena itu, integrasi CSR dan etika bisnis menjadi pilar utama dalam membangun praktik bisnis yang bertanggung jawab di era modern.

Keywords: Budaya Lokal, Corporate Social Responsibility, Etika Bisnis, Keberlanjutan, Pemangku Kepentingan

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Published
2025-06-20
How to Cite
Kaligis, S., Kantohe, M. S. S., & Wauran, A. L. (2025). Implementasi Corporate Social Responsibility (CSR) Sebagai Wujud Etika Bisnis. Jambura Accounting Review, 6(1), 321 - 333. https://doi.org/10.37905/jar.v6i1.170
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