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0.408
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All Journal International Journal of Accounting & Finance in Asia Pasific
Rania Putri Distiawati
State University of Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Environmental Cost Analysis of PT. Gudang Garam Tbk Rania Putri Distiawati; Ery Tri Djatmika Rudijanto Wahju Wardhana; Puji Handayati
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.587 KB) | DOI: 10.32535/ijafap.v4i1.1029

Abstract

In CSR activities, the initial concept of these activities is called the triple bottom line which consists of three corporate responsibilities in its business operations including people, planet, and profit. The data analysis technique used in this study is descriptive and comparative analysis of the sustainability report. The three aspects in the triple bottom line concept of CSR activities are the company's responsibility with the people, or the surrounding community by making social activities, corporate responsibility with the planet in various ways to overcome water, air, and soil waste. The last one is the company responsibility for profit that is also obtained from the good image which makes consumers become loyal customers of the company.
Co-Authors Ery Tri Djatmika RWW Puji Handayati, Puji