Corporate Social Responsibility (CSR) towards Sustainable Development: Case Study from KJA Biruputih

Abstract

Corporate Social Responsibility (CSR) is a key element in business strategy to contribute to sustainable development goals through balancing interest in generating profit with social and environmental responsibility. This research aims to understand how Accountant Service Office (Kantor Jasa Akuntan = KJA), as a business unit, practises its corporate social responsibility. The research method of this study is qualitative research using KJA Biruputih in Surabaya. This case study collects data from internal documents, conducts interviews with some respondents from KJA Biruputih, and undertakes observation in some activities related to preparing the CSR program and the report. The main CSR program, called Andum Asih, has been designed to have an impact on the community surrounding KJA in addressing social and environmental issues. This study highlighted that KJA face some challenges in undertaking its CSR program. The main challenges include the limited resources, short-term oriented program, and lack of understanding in the way to design the program toward sustainable development goals. Therefore, KJA need to evaluate and take an action plan to improve their CSR program to be more effective by empowering potential internal resources. Actions such as management commitment, staff coordination as a team, and improving the program design align with the Sustainable Development Goals. Improvement in the way KJA undertakes the CSR might contribute to addressing community social and environmental issues toward sustainability.