IMPLEMENTASI PROGRAM CORPORATE SOCIAL RESPONSIBILITY DALAM MENDUKUNG PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS (Studi Kasus Pada Program CSR PT Bio Farma Persero)

Abstract

This study aims to determine the extent to which companies have carried out CSR programs that are oriented towards and support sustainable development programs launched by the United Nations (UN) in one of the companies that are producers of medicines and medical devices in Indonesia, namely PT Bio Farma (Persero). This study also focuses on analyzing the effect of the CSR variable on the SDGs with ROE as the intervening variable. This type of research is explanatory research with a quantitative approach. The data source comes from secondary data in the form of company sustainability reports/publishedoon the company's official website from 2018 to 2021. The resultsoof thissstudy indicate/that PT Bio Farma (Persero) has partially implemented the 2016 GRI Standards by 66%. in 2021. Throughout 2018 to 2021, the sustainabilityyperformance measures of companies/contributing to the SDGs are 56.73%, 79.86%, 93.83% and 93.52%. So it can be concluded that the company is committed to improving sustainabilityyperformance that contributes to the SDGs goals and targets. The results of the data analysis show that: 1) CSR has a significant positive effect on the SDGs; 2) CSR has no significant effect on ROE; 3) SDGs have no significant effect on ROE; 4) The effect of CSR through the SDGs on ROE is not significant.