Abstract:

Company perspective of looking at business performance is no longer limited in maintaining competition with due regard to internal performance indicators, but it has been a shift where attention on sustainability performance has become a measure that must be achieved in the long term. Sustainability performance is a strategic agenda which emphasizes four criteria, namely, sustainable development, CSR, stakeholders theory, and the theory of corporate accountability. As one of the criteria in the achievement of sustainability performance, CSR is not a charity program that does not give effect to business performance, but the implementation of CSR is part of the company’s plan strategy in which measured CSR action will provide business sustainability.