ANALISIS KONSEP AUDIT SOSIAL SEBAGAI STANDAR EVALUASI KINERJA ENTITAS DALAM MELAKUKAN CSR (CORPORATE SOCIAL RESPONSIBILITY)

Abstract

Corporate Social Responsibility (CSR) now is being popular because of
Indonesian’s goverment regulate that every company who use natural resources
must do it. In fact there is no standard or instrument that can measure or evaluate
CSR. This journal discuss about instrument which can use to evaluate CSR, social
audit. Analyzing previous research and some literature are the method to find out
the solution. Social audit can used to performance measurement of CSR. Internal
auditor make the report of social audit which can be the foundation to evaluate
company’s performance with the result that the company’s progress
Keywords: Social audit, evaluate, performance.