Corporate Social Responsibility and Sustainability Balance Scorecard: A Case Study
Abstract
Pandemi covid-19 yang berdampak pada hampir seluruh sektor bisnis turut mengancam keberlanjutan beberapa sektor usaha salah satunya adalah pusat perbelanjaan. Penelitian ini melihat penilaian kinerja perusahaan yang melakukan tanggung jawab sosial perusahaan (corporate social responsibility/CSR) menggunakan konsep Sustainability Balance Scorecard. Penelitian ini menggunakan metode studi kasus pada salah satu pusat perbelanjaan di Kota Madiun. Hasil penelitian ini menunjukkan CSR telah menjadi strategi perusahaan meskipun perusahaan dilanda tekanan keuangan yang kuat dan penerapan CSR mampu meningkatkan kinerja baik dari perspektif pelanggan, keuangan, bisnis internal serta pembelajaran dan pertumbuhan kecuali pada masa pandemi covid-19 yang memang berdampak pada penurunan kinerja perusahaan secara keseluruhan.
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References
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DOI: 10.30595/kompartemen.v20i1.12743
Copyright (c) 2022 Kompartemen : Jurnal Ilmiah Akuntansi
This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2579-8928
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