ANALISIS PERAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA ESG PADA PERUSAHAAN BATUBARA YANG TERDAFTAR DI BEI PERIODE 2020-2024

Authors

  • Amelia Suci Prihantoro Universitas Singaperbangsa Karawang, Indonesia
  • Nanu Hasanuh Universitas Singaperbangsa Karawang, Indonesia
  • Venni Avionita Universitas Singaperbangsa Karawang, Indonesia

DOI:

https://doi.org/10.33603/ejpe.v14i2.12042

Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) in the social, economic, and environmental performance of coal companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a qualitative approach using a descriptive method. The data were collected from annual reports and sustainability reports of 8 coal companies. The analysis technique used is descriptive analysis to examine CSR implementation across three dimensions: social, economic, and environmental. The findings indicate that CSR implementation in the social dimension includes health programs, educational support, and community empowerment initiatives. In the economic dimension, CSR is reflected through local economic development, community empowerment, and contributions to regional economic activities. In the environmental dimension, CSR practices include environmental impact management, land reclamation, waste management, energy efficiency, and emission reduction. The results also show that CSR implementation varies across companies, depending on their operational characteristics and business conditions.

Keywords: Corporate Social Responsibility (CSR), Social, Economic, and Environmental aspects.

 

References

BBC News Indonesia. (2021). Dampak Tambang Batubara: Konflik Dan Kerusakan Lingkungan Di Wilayah Tambang. Https://Www.Bbc.Com/Indonesia/Indonesia-57346840

Fitria Husnatarina. (2024). Akuntansi Karbon. CV. Literasi Nusantara Abadi.

Gustari, P., & Sisdianto, E. (2024). Kontribusi Green Accounting Terhadap Kinerja Keuangan Perusahaan Dan Kinerja Lingkungan. Jurnal Media Akademik (JMA), 2(12), 1–18.

International Energy Agency. (2022). Indonesia – Coal. Https://Www.Iea.Org/Countries/Indonesia/Coal

Kementerian Energi Dan Sumber Daya Mineral. (2023). DMO Terpenuhi, Produksi Batubara Lampaui Target 2023. Https://Www.Esdm.Go.Id/Id/Media-Center/Arsip-Berita/Dmo-Terpenuhi-Produksi-Batubara-Lampaui-Target-2023

Pemerintah Indonesia. (2007). Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas. Https://Peraturan.Bpk.Go.Id

Pemerintah Indonesia. (2009). Undang-Undang Nomor 32 Tahun 2009 Tentang Perlindungan Dan Pengelolaan Lingkungan Hidup. Https://Peraturan.Bpk.Go.Id

Pemerintah Indonesia. (2012). Peraturan Pemerintah Nomor 47 Tahun 2012 Tentang Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas. Https://Peraturan.Bpk.Go.Id

Rahmawati, Y., Syahputera, R., & Sayva, E., O. (2023). Green Accounting , Csr Dan Profitabilitas Perusahaan Pertambangan Di Indonesia Green Accounting , Csr , And Profitability Of Mining Companies In Indonesia. 145–154.

Santoso, M. B., & Raharjo, S. T. (2022). Diskursus Corporate Social Responsibility (Csr) Dalam Mewujudkan Sustainable Development Goals (Sdgs). Share : Social Work Journal, 11(2), 100.

Saputra, D. (2025). Integrasi Nilai-Nilai Islam Dalam Pembangunan Berkelanjutan Melalui Program Corporate Social Pendahuluan Corporate Social Responsibility ( CSR ) Sebagai Suatu Konsep Dan Praktik Bisnis Telah Menjadi Bagian Integral Dari Strategi Perusahaan Dalam Menjalank. 19(1).

Sentanu, I. G. E. P. S., Tirani, Y. A., & Putra, G. A. S (N.D.). Kolaborasi Dan Analisis Stakeholder: Teori, Konsep, Dan Aplikasi. UB Press.

Situmeang, L. F., Pasaribu, J., Lumbangaol, I. E., Silitonga, H. P., & Aruan, H. M. (2025). Economics And Digital Business Review Good Corporate Governance Dan Corporate Social Responsibility. 6(2).

Downloads

Published

2026-09-01

Issue

Vol. 14 No. 2 (2026): EDISI SEPTEMBER

Section

Artikel

Citation Check

License

Copyright (c) 2026 Edunomic Jurnal Pendidikan Ekonomi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Penulis yang menerbitkan karyanya ke jurnal ini setuju dengan persyaratan berikut:

Penulis menyimpan hak cipta dan memberikan jurnal hak penerbitan pertama, dengan karya yang secara serentak dilisensikan di bawah Lisensi: Creative Commons Attribution - Share Alike 4.0 Internasional License yang memungkinkan orang lain membagikan karya dengan pengakuan penerbitan awal dan kepenulisan karya di jurnal ini.