INTEGRASI NILAI GOOD CORPORATE GOVERNANCE SEBAGAI PILAR PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY

  • Ni Made Wanda Diajeng Sujana Master of Accounting Study Program, Universitas Mahasaraswati Denpasar

Abstract

This research aims to examine the role of Good Corporate Governance (GCG) values in supporting the effective implementation of Corporate Social Responsibility (CSR) in a company. In this era of globalization and increasing social awareness, companies are expected to not only pursue profits, but also make positive contributions to society and the environment. Therefore, this research proposes the integration of GCG values as a basis for implementing sustainable and transparent CSR programs. With a qualitative approach, through interview methods conducted at PT ABC hospitality industry in Ubud, Bali. The interview results show that the application of GCG principles such as transparency, accountability and responsibility has a positive impact on the effectiveness of CSR programs. This research also found that the integration of GCG in CSR can increase company credibility, strengthen relationships with stakeholders, and support the achievement of sustainable development goals. In conclusion, the integration of GCG values not only improves company performance, but also supports the
sustainability of CSR programs which have a greater impact on society.

Published
2025-07-16