SUMMARY OF LECTURE MATERIALS

CORPORATE SOCIAL RESPONSIBILITY

BY :

KATARINA CINDY PROZEILA APRIZA

NABILAH FAJRINA

ACCOUNTING STUDY PROGRAM

ECONOMICS AND BUSINESS FACULTY

BENGKULU UNIVERSITY

2019
1. Corporate Social Responsibility (CSR)
1.1 The Meaning of Corporate Social Responsibility (CSR)
Corporate social responsibility (CSR) is how companies manage their business processes to
produce an overall positive impact on society. It covers sustainability, social impact and
ethics, and done correctly should be about core business - how companies make their money -
not just add-on extras such as philanthropy.
Traditionally in the United States, CSR has been defined much more in terms of a
philanphropic model. Companies make profits, unhindered except by fulfilling their duty to
pay taxes. Then they donate a certain share of the profits to charitable causes.
1.2 Area of Social Responsibility
The major areas of social responsibility of business are as follows:
1. Responsibility towards shareholders or owners
A business enterprise has the responsibility to provide a fair return to the shareholders or
owners on their capital investment and to ensure the safety of such investment. And by
providing financial statements honestly and according to the situation, not only providing
information to certain investors, and providing financial reports in accordance with the
rules in the applicable financial statements.
2. Responsibility towards the workers
By carrying out various activities, such as recruitment, training, promotion and
compensation in accordance with the rights that must be obtained by employees.
3. Responsibility towards the consumers
By providing quality products and at appropriate prices. Consumers have the right to
obtain safe products, obtain information about the products used, the right to be heard and
the right to choose what to buy. The company's responsibility towards consumers also
includes paying attention to ethics in advertising, including by not making promises
about a product that the company has not kept.
4. Responsibility towards the government and community
A company must respect state law and pay taxes regularly and honestly. He must behave
as a good citizen and act in accordance with the values of society that are well received.
In addition, responsibility to the community can also involve responsibilities to the
environment. A company needs to minimize air pollution caused by the production of its
company, including air pollution, for example by using the suction of toxic substances in
smoke released from production, water pollution by creating waste reservoirs that absorb
hazardous substances before they flow into streams, and soil pollution by minimizing
waste that is released by using materials that can be recycled.
 BIBLIOGRAPHY

https://www.maxmanroe.com/pengertian-csr.html

http://mallenbaker.net/article/clear-reflection/definitions-of-corporate-social-responsibility-what-is-csr

http://mdr-manajemen.blogspot.com/2013/10/tanggung-jawab-sosial.html

https://ask.learncbse.in/t/what-are-the-major-areas-of-social-responsibility-of-
business/2986#targetText=The%20major%20areas%20of%20social,the%20safety%20of%20such%20inv
estment.