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"At first, corporate business activity more prioritized for achieving profit for the benefit of corporate itself without care about the benefit of people include community and environment sustainability which are parts of corporate business activity. Now a days, corporate has not only economic responsibility but also social responsibility which related to people and environment aspects. In accordance with the act 40/2007 which proclaimed since August 16th, 2007, Corporate Social Responsibility implementation is an obligation for corporate which has business activity in and/or related to natural resources field. Corporate social responsibility implementationis a strategy to do business activity which can support existence, sustainability and the growth of corporate because corporate will get profit in long term that caused of loyality to corporate."

"Penelitian ini membahas perbandingan mengenai transformasi konsep Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) pada Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas untuk mengetahui mengapa transformasi GCG berjalan dengan baik, sedangkan transformasi CSR mengundang pengujian konstitutional. Putusan Mahkamah Konstitusi Perkara no 53 Tahun 2008 digunakan sebagai bahan analisis teks untuk memperoleh ragam pemaknaan terhadap istilah Tanggung Jawab Sosial dan Lingkungan (TJSL) serta menganalisis kontroversi pemberlakuan TJSL sebagai kewajiban hukum. Keberhasilan transformasi GCG adalah adanya kebijakan nasional serta dukungan terstruktur dan sistemik. CSR berada pada ranah moral etika dan TJSL pada ranah hukum dan kedua-duanya berlaku di Indonesia.

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This research compares the transformation of Corporate Social Responsibility (CSR) and Good Corporate Governance, and explores the factors affecting the transformation of GCG concept to the Indonesian legal system. Questioned was whether the term social and environmental responsibility refers to the internationally known CSR since it has resulted in request for constitutional review. Text analysis of the Constitutional Court Decision Number 53 of 2008 was employed to find the various facets of meanings and provide insight into the issue of CSR as voluntary activities transformed into legally mandatory act. Applying Political Obligation theory reveals that CSR tends to be morally based, hence ‘social and environmental responsibility’ term refers to a set of different criteria based on the Indonesian Constitutional Law, Article 33, paragraph (1),(2),(3)."

"India's increasing population has attracted a host of multinational corporations (MNCs) to enter the country to tap its market. Because of their enthusiasm and the favorable market conditions, these MNCs get carried away and sometimes regulations are flouted. The absence of clear regulations leads to problems when government agencies find fault with MNCs products."

"Reputasi berperan penting dalam pertumbuhan suatu perusahaan. Reputasi baik dapat memberikan berbagai keuntungan terhadap perusahaan. Hal tersebut mendorong banyak perusahaan meningkatkan reputasi baik perusahaan. Studi menunjukkan salah satu cara meningkatkan reputasi perusahaan, yaitu dengan melaksanakan tanggung jawab sosial perusahaan (CSR). Danone-AQUA melaksanakan CSR untuk memenuhi Peraturan Pemerintah sekaligus meningkatkan reputasi perusahaan. Makalah ini membahas mengenai strategi program CSR WASH AQUA Lestari oleh Danone-AQUA dan peran public relations dalam meningkatkan reputasi. Hasil analisis menjukkan Danone-AQUA dalam program WASH menggunakan strategi the citizenship strategy, dan merupakan inisiatif socially responsible business practice, yang dibantu peran public relations dalam meningkatkan reputasi perusahaan, dengan pembuktian berupa penerimaan penghargaan oleh Danone-AQUA.

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Reputation plays an important role in the growth of a corporate. A good reputation can provide various benefits to the corporate. This has encouraged many corporates to improve their good reputation. The study shows that one way to improve a corporate's reputation is by implementing corporate social responsibility (CSR). Danone-AQUA carries out CSR to fulfill government regulations while enhancing the corporate's reputation. This paper discusses the strategy of the WASH AQUA Lestari CSR program by Danone-AQUA and the role of Public Relations in enhancing reputation. The results of the analysis show that Danone-AQUA in the WASH program uses the citizenship strategy, and is a socially responsible business practice initiative, which is assisted by the role of Public Relations in improving the corporate's reputation, with proof in the form of receiving awards by Danone-AQUA."

"Penelitian sebelumnya menyimpulkan bahwa biaya ekuitas tahun sebelumnya mendorong perusahaan meningkatkan pengungkapan Corporate Social Responsibility CSR di tahun berjalan. Setelah mengungkapkan CSR dengan lebih ekstensif di tahun berjalan, perusahaan mendapatkan manfaat adanya penurunan biaya ekuitas di tahun selanjutnya. Penelitian ini bertujuan untuk menguji pengaruh biaya ekuitas tahun sebelumnya terhadap pengungkapan CSR tahun berjalan dan menganalisis pengaruh perubahan pengungkapan CSR tahun berjalan terhadap perubahan biaya ekuitas tahun selanjutnya. Penelitian ini juga menguji pengaruh biaya utang tahun sebelumnya terhadap pengungkapan CSR tahun berjalan dan menganalisis pengaruh perubahan pengungkapan CSR tahun berjalan terhadap perubahan biaya utang tahun selanjutnya. Pengujian hipotesis dilakukan dengan menggunakan regresi data panel dengan sampel perusahaan yang terdaftar di Bursa Efek Indonesia BEI pada tahun 2013-2015. Total sampel berjumlah 834 observasi untuk model biaya ekuitas dan 708 observasi untuk model biaya utang. Hasil penelitian ini menunjukkan bahwa biaya ekuitas tahun sebelumnya berpengaruh positif terhadap pengungkapan CSR sedangkan perubahan pengungkapan CSR justru berpengaruh positif terhadap perubahan biaya ekuitas di tahun selanjutnya. Biaya utang tahun sebelumnya juga berpengaruh positif terhadap pengungkapan CSR di tahun berjalan namun perubahan pengungkapan CSR tahun berjalan tidak berpengaruh terhadap perubahan biaya utang tahun selanjutnya.

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Previous study conclude that previous year cost of equity motivates company to increase current year Corporate Social Responsibility CSR disclosure. After disclosing CSR more extensive in current year, company gets benefit in the form of lower cost of equity in the following year. This study aims to examine the effect of previous year cost of equity on current year CSR disclosure and further analyze the effect of changes in current year CSR disclosure on changes in following year cost of equity. This study also examine the effect of previous year cost of debt on current year CSR disclosure and further analyze the effect of changes in current year CSR disclosure on changes in following year cost of debt. Hypothesis were tested using panel regression analysis with samples consist of listed companies in Indonesia Stock Exchange IDX from 2013 2015 includes 834 firm years for cost of equity model and 708 firm years for cost of debt model. Result of this study shows that previous year cost of equity and cost of debt have positive effect on current year CSR disclosure. However, changes in current year CSR disclosure have positive impact on changes in following year cost of equity and do not significantly affect changes in following year cost of debt."

"PT XL Axiata (XL), sebuah perusahaan yang bergerak di industri telekomunikasi telah melakukan corporate social responsibility (CSR) sebagai bagian dari kegiatan public relations. Harapannya dari CSR, yaitu adanya peningkatan reputasi positif perusahaan. Salah satu CSR unggulannya yang telah dilakukan sejak tahun 2012, yaitu XL Future Leaders (XLFL). Program ini dibuat untuk mengembangkan pendidikan soft skills mahasiswa Indonesia. Penelitian ini bertujuan untuk menganalisis strategi pelaksanaan program XL Future Leaders dalam meningkatkan reputasi XL. Hasil analisis tentang strategi pelaksanaan program menunjukkan bahwa XL sebelum melaksanakan program XLFL telah melakukan penelitian terkait kebutuhan mahasiswa di aspek pendidikan di Indonesia. Kemudian dalam melakukan komunikasi terkait program XLFL, XL melakukan roadshow ke berbagai universitas dan kota di Indonesia yang sekarang disebut dengan acara XL Youth Town Hall dan juga memaksimalkan media sosial yang XL miliki terutama, Instagram. Kesimpulannya menunjukkan bahwa strategi pelaksanaan program XL Future menggunakan dua strategi CSR dari Galbreath, yaitu strategi timbal balik dan kewarganegaraan.

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PT XL Axiata (XL), a company operating in telecommunication industry, has done corporate social responsibility (CSR) as a part of public relations activities. From the CSR, XL hopes it can increase its positive reputation. One of XL most distinguished corporate social responsibility programs that has been executed since the year 2012 is XL Future Leaders. The program is created to develop Indonesian students soft skills education. This research has a purpose to analyze the implementation strategy of XL Future Leaders program to increase company ™s reputation. The analysis result shows that before executing the program XLFL, XL has done a research regarding the needs of students in education aspect in Indonesia. To communicate the XLFL Program, XL does roadshow to various universities and cities in Indonesia which is now named as XL Youth Town Hall and also maximizes its own social media, especially Instagram. The conclusion of this research is that XL Future Leaders program uses two CSR strategies from Galbreath, which are reciprocal strategy and citizenship strategy."

"Rare Beauty merupakan perusahaan di bidang industri kecantikan yang berdiri pada tahun 2019 oleh Selena Marie Gomez dengan visi dan misi menciptakan ruang yang aman dan ramah dalam hal kecantikan dan membantu setiap orang menerima diri dengan menyediakan alat-alat yang dibutuhkan untuk mereka tidak merasa sendirian di dunia. Rare Beauty membangun Rare Impact yang merupakan bagian dari kegiatan CSR-nya yang peduli dengan advokasi isu kesehatan mental. Tujuan dari tulisan ini untuk menganalisis keberhasilan strategi CSR Rare Impact dalam memenuhi prinsip dan praktik CSR dan menganalisis komunikasi strategis CSR Rare Beauty dalam membangun citra positif sebagai perusahaan yang peduli terhadap advokasi kesehatan mental di platform digital. Dengan menggunakan analisis konten konvensional dengan pendekatan kualitatif, penelitian ini mengidentifikasi pola komunikasi Rare Impact di platform Instagram, TikTok, dan Website Rare Beauty selama periode Oktober — November 2024. Hasil analisis menunjukkan bahwa Rare Impact menerapkan seluruh prinsip dan praktik CSR, sehingga menciptakan sentimen positif masyarakat yang membantu membangun brand image Rare Beauty.

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Rare Beauty is a company in the beauty industry founded in 2019 by Selena Marie Gomez with a vision and mission to create a safe and friendly space in terms of beauty and help everyone accept themselves by providing the tools they need to feel less alone in the world. Rare Beauty built Rare Impact which is part of its CSR activities that care about mental health advocacy issues. The purpose of this paper is to analyze the success of Rare Impact's CSR strategy in fulfilling CSR principles and practices and to analyze Rare Beauty's CSR strategic communication in building a positive image as a company that cares about mental health advocacy on digital platforms. Using conventional content analysis with a qualitative approach, this study identified Rare Impact's communication patterns on the Instagram, TikTok, and Rare Beauty Website platforms during the period October – November 2024. The results of the analysis show that Rare Impact applies all CSR principles and practices, thus creating positive public sentiment that helps build Rare Beauty's brand image. "

"Originally, the concept of CSR was come from business ethic values that impose corporation's ethical responsibility to their social dan natural environment. That development of ethical business was part of social consciousness on the degradation of environment as impact of corporation activities. This reality also raised the deep environmental ethic or deep ecology which challenge anthropocentrism economical development and urged ecocentrism development. In Indonesia, this phenomenon was marked by the enactment of Act 4/1982 on environmental management. The constitutional debate on CSR just began when the Indonesian Constitutional court heard and decided the judicial review case of Act 40/2007 on limited liability company which stipulate CSR mandatory law for corporation that have activity in natural resources areas. In its decision, Constitutional Court refused the petition. This means that court affirmed that CSR mandatory law is not contrary to the constitution. However, the legal argumentation of the court was not shifted from economical and environmental perspectives. The constitutional basic of the decision is article 33 (4) concerning national economic principles and article 33 (3) concerning state power on land, water, and natural resources. The constitutional court did not use the human rights concept as the source of CSR mandatory law. "