Professional Documents
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Chap-2 Busniess Ethics and Social Responsibility
Chap-2 Busniess Ethics and Social Responsibility
Sarbanes-Oxley Act
2002 law that added oversight for the nation’s major companies and a
special oversight board to regulate public accounting firms that audit
the financial records of these corporations.
t e m p o r a r y
T h e C on n t
v i r o n m e
E th i c a l E n
• High profile investigations
and arrests in headlines.
• Vast majority of businesses
ethical.
• New corporate officers
charged with deterring
wrongdoing and ensuring
ethical standards.
Johnson & Johnson Website
a l s M a ke
Individu
AD i ffe r e n c e
• Individuals can make the
difference in ethical expectations
and behavior
– Putting own interest ahead of the
organization
– Lying to employee
– Misrepresenting hours
– Safety violations
– Internet Abuse
• Technology is expanding
unethical behavior
p m e n t o f
D ev el o
u a l E t h i c s
Individ
Jo b E t h i c a l
On-the-
D i l em m a s
Businesspeople expec
employees to be loyal
Employee’s and truthful, but ethic
disclosure of conflicts may arise.
illegal, immoral, or
unethical practices
in the organization.
n i z a t i o n s
How Orga u c t
E t h i c a l C o n d
Sh a p e
A w a r e n e s s
E th i c a l
Code of Conduct
Formal statement that
defines how the
organization expects
and requires
employees to resolve
ethical questions.
E d u c a t i o n
E th i c a l
Codes of conduct
cannot detail a solution
for every ethical
situation, so
corporations provide
training in ethical
reasoning.
i c a l A c t i o n
E th
Helping employees
recognize and reason
through ethical
problems and turning
them into ethical
actions.
e a d e r s h i p
E th i c a l L
Executives must
demonstrate ethical
behavior in their
actions.
e s p o n s i b l y t o
A c t i n g R
f y S o c i e t y
Satis
Social Responsibility
• Management’s consideration of profit,
consumer satisfaction, and societal
well-being of equal value in evaluating
the firm’s performance.
• Contributions to the overall economy,
job opportunities, and charitable
contributions and service.
• Organizations measure through social
audits.
p o n s i b i l i t y
A r ea s of R es
i b i l i t i e s t o
R es p on s c
e r a l P u b l i
t h e G en
• Public Health Issues. What to do about inherently dangerous
products such as alcohol, tobacco, vaccines, and steroids.
• Protecting the Environment. Using resources efficiently,
minimizing pollution.
• Recycling. Reprocessing used materials for reuse.
• Developing the Quality of the Workforce. Enhancing quality of
the overall workforce through education and diversity initiatives.
• Corporate Philanthropy. Cash contributions, donations of
equipment and products, and supporting the volunteer efforts of
company employees.
i b i l i t i e s t o
R es p on s
C u s t o m e r s
>>>>>>>>
LINGKUNGAN EKONOMI
- Sistem ekonomi
- Pertumbuhan ekonomi
- Kebijakan perpajakan, investasi, Ijin2
- Stabiltas Nilai tukar, inflasi
LINGK PEMERINTAHAN & POLITIK
- Peraturan dan Perundang-undangan
- Sistem Kepartaian
- Hukum & Peradilan
- Keamanan & Stabilitas
- Infra Struktur & Fasiltas Umum
LINGKUNGAN TEKNOLOGI
- Inovasi Produk
- Penerapan IPTEKS
-Dukungan swasta & Pemerintah dg R&D
- Teknologi Komunikasi
- Layanan Kesehatan, Keamanan, Pendidikan
Pemasok Kreditor
Lingkungan Internal
Aspek Aspek
Organisasi Produksi
Pesaing PERUSAHAAN Teknologi
Aspek
Aspek
SDM Keuangan
Aspek
Pelanggan Pemasaran Masyarakat
• Transparency (Keterbukaan)
• Accountability (Akuntabilitas)
• Responsibility (Pertanggung-jawaban)
• Indepedency (Kemandirian)
• Fairness (Kewajaran / Kesetaraan)
L D E R &
E H O
STAK N G
T A NG G U
S O S I A L
JA W A B
Penanam
Modal
Pemerintah Kelompok
Politik
Himpunan
Dagang
Masyarak
at
Karyawan
CSR
1. Tanggung Jawab Kepada Pelanggan :
• Tanggung Jawab Produksi
• Tanggung jawab penjualan
2. Tanggung Jawab Kepada Karyawan :
• Penciptaan rasa aman karyawan
• Perlakuan layak kepada karyawan lain
3. Tanggung Jawab Kepada Pemegang Saham
• Pelaporan yang transparan
• Menghasilkan return yang memuaskan
CSR
4. Tanggung Jawab Kepada Kreditor
• Tanggung Jawab memenuhi kewajiban keuangan
• Memberitahu kreditor apabila terjadi masaalah
5. Tanggung Jawab Kepada Lingkungan :
• Polusi udara
• Polusi tanah
6. Tanggung Jawab Kepada Komunitas
• Community Development
Beberapa contoh kejadian akibat
diabaikannya CSR di Indonesia
Illegal Logging yang marak terjadi dimana-mana,
sehingga sekarang kita sudah memetik akibatnya
seperti : banjir yang tak kunjung usai di musim
penghujan dan Kekeringan yang parah pada musim
kemarau.
Alam seharusnya memberikan manfaat sebesar-
besarnya untuk meningkatkan kualitas hidup
manusia, akan tetapi yang terjadi adalah sebaliknya
yaitu : alam telah menjadi musuh manusia
n a k i ba t
k ej adi a an)
a co n to h (l a nj ut
rap e si a
Bebe S R di I nd on
an n ya C
diabai k
Tragedi ladang Migas LAPINDO BRANTAS