ANALISIS ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY SERTA PELAPORAN SUSTAINABILITY REPORT BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI G3) DI PT. PEMBANGKITAN JAWA BALI

This study tries to Analysis for allocation of Corporate Social Responsibility’s funds and reporting of sustainability report according to Global Reporting Initiative (GRI G3) at PT. Pembangkitan Jawa Bali (PJB). From the results of the analysis CSR budget. PT. Pembangkitan Jawa Bali (PJB) can be concluded that there are areas of education, Social & Economic Community, Health, Environment & Security and public order. In each of these fields, a division of CSR budget each 25% of the total budget. From the results of the analysis of research on CSR activities carried out, can be seen that the education budget which absorbed 20.29%, Social & Community Economic absorbed 28.5%, 23.24% absorbed Health, Environment & Security and public order 28.08 %. While the results of analysis of sustainability report according to Global Reporting Initiative (GRI G3), the company did not disclose some of the items on each standard in detail in the sustainability report, but the whole aspect was reported in outline and PT. Pembangkitan Jawa Bali (PJB) is not according to Global Reporting Initiative (GRI G3) in reporting sustainability report. Limitations of the study, limited in use only in the year 2010, this research is a case study that investigated the budget only funds the implementation of CSR and sustainability report at PT. Pembangkitan Jawa Bali (PJB) and the Government has not set standards for the basic standard for enterprise reporting CSR activities. For further research are expected to reduce the limitations of research has been done. Keywords: Corporate Social Responsibility (CSR), CSR Budget, Sustainability Report, Global Reporting Initiaive (GRI)