Penyajian Aktivitas Corporate Social Responsibility (CSR) Dalam Laporan Keuangan

The existence of the concept of CSR requires companies to have a broader view is that companies also have responsibilities towards other parties such as employees, suppliers, consumers, local communities, society at large, governments, and groups - other groups. 11 In this case, if the previous footing limited liability company only at the financial side only (single bottom line), now known as the concept of'triple bottom line', namely that the responsibility rests on three basic companies, namely: financial, social and environmental or also known as 3P (profit, people, planet).CSR report is a part that can not separate the components of financial statements. Where in Indonesia the components complete financial statements based on SFAS 1 (revised 2009) consists of statements of financial position of the end of the period, reporting comprehensive income, changes in equity, statement of changes in financial position, statement of financial position of the beginning of the period and notes to financial statements. CSR reports separatelyfrom the components of financial statements.Kata kunci : CSR, Laporan Keuanga