THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY PROGRAMS BASED ON ISO 26000 AND GRI STANDARDS ON CORPORATE BUSINESS STRATEGY: A QUALITATIVE CASE STUDY OF PT ADARO ENERGY INDONESIA

Abstrak

Corporate Social Responsibility (CSR) has increasingly evolved from a philanthropic initiative into a strategic governance mechanism, particularly within resource-intensive industries such as mining and energy. Corporations operating in these sectors are subject to heightened environmental, social, and regulatory pressures, requiring CSR to be systematically integrated into business strategy. This study examines the influence of CSR programs aligned with ISO 26000 and Global Reporting Initiative (GRI) Standards on corporate business strategy, using PT Adaro Energy Indonesia as an in-depth qualitative case study. Employing a descriptive qualitative methodology and document-based analysis, this research evaluates CSR implementation and disclosure based on sustainability reports, academic literature, and regulatory frameworks. The findings indicate that Adaro’s CSR initiatives are institutionally embedded within its corporate strategy through centralized governance, stakeholder engagement, and alignment with national sustainability priorities. However, challenges remain in the consistency of sustainability reporting, environmental materiality disclosure, and occupational health and safety risk mitigation. This study contributes to international CSR and management literature by demonstrating how global CSR frameworks can enhance strategic legitimacy, risk management, and long-term value creation in emerging economies.