PEMETAAN KINERJA CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA BERDASARKAN TRIPLE BOTTOM LINE

This study aims to describe the performance of companies in Indonesia in terms of implementing Corporate Social Responsibility (CSR) based on the Triple Bottom Line concept. Applying purposive sampling technique, this study took companies listed in the SRI-KEHATI Index of Indonesia Stock Exchange as the samples. This is a quantitative study that uses a content analysis of CSR disclosures in the company's sustainability reports within 2015 to 2019 by applying the Fourth Generation of Global Reporting Initiative Index (GRI G4). The data analysis was done through descriptive statistics. The result of this study is a mapping of their CSR disclosure performances based on Triple Bottom Line concept which includes economic, social, and environmental aspects. This study also shows which of them are classified into high, medium, and low CSR actors. This preliminary study has implications for further research to relate CSR performance with other variables, such as corporate financial performance. Keyword: Corporate Social Responsibility, performance, Triple Bottom Line