Evaluating Corporate Social Responsibility Budget Effectiveness and Efficiency in Supporting SDG 12: Evidence from PT Pupuk Sriwidjaja

Sri Rahayu; Ratna Sesotya  Wedadjati; Bakti  setyadi; Sulaiman  Helmi

doi:10.63230/jocsis.2.2.163

Authors

Sri Rahayu Universitas Muhammadiyah Palembang Author
Ratna Sesotya Wedadjati Sekolah Tinggi Pembangunan Masyarakat Desa Author
Bakti setyadi Universitas Bina Darma Author
Sulaiman Helmi Universitas Bina Darma Author

DOI:

https://doi.org/10.63230/jocsis.2.2.163

Keywords:

Corporate Social Responsibility, CSR Budget, Effectiveness, Efficiency, SDG 12

Abstract

Objective: This study aims to evaluate the effectiveness and efficiency of the Corporate Social Responsibility (CSR) budget at PT Pupuk Sriwidjaja and examine its contribution to responsible resource utilization in supporting Sustainable Development Goal (SDG) 12: Responsible Consumption and Production. Method: This study employed a survey approach using data from the Environmental Social Responsibility Department of PT Pupuk Sriwidjaja. Data were collected through documentation techniques and analyzed descriptively based on CSR budget realization across program categories. Effectiveness and efficiency were measured by comparing budget allocations, realizations, and program outcomes. Results: The findings indicate that PT Pupuk Sriwidjaja implemented its CSR budget effectively and efficiently, achieving an effectiveness rate of 78%. Among all CSR programs, the Natural Disaster program received the highest proportion of CSR fund allocation. The results also demonstrate that efficient CSR budget management contributes to greater social benefits while supporting responsible resource utilization. Furthermore, effective CSR implementation can strengthen corporate reputation and enhance market competitiveness. Novelty: This study contributes to the CSR literature by integrating effectiveness and efficiency assessments of CSR budget management with the perspective of sustainable development, particularly SDG 12. It provides empirical evidence on how responsible CSR budget allocation can support both social impact creation and sustainable corporate practices.

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