Corporate Social Responsibility Implementation at PT. Indonesia Morowali Industrial Park
Feni Sufuiana Thewelis (a), Muliati (b), Moh Iqbal Bakry (c), Muhammad Ansar (d)

a) Universitas Tadulako, fenisufuaina[at]gmail.com
b) Universitas Tadulako, muliatirazak12[at]gmail.com
c) Universitas Tadulako, iqbalbakry66[at]gmail.com
d) Universitas Tadulako, ansar16.si[at]gmail.com


Abstract

This study aims to examine the implementation of Corporate Social Responsibility (CSR) at PT Indonesia Morowali Industrial Park (IMIP), a nickel processing industry operating in Central Sulawesi. Using a qualitative approach through literature review and observation, the research explores CSR practices across four main aspects: transparency, social, economic, and environmental dimensions. The findings reveal that IMIP has carried out various CSR initiatives structured around five key pillars: education, environment, socio-culture, health, and economy. Significant contributions include large-scale job creation, support for the growth of small and medium enterprises, improvements in education and health services, and the application of Good Mining Practice supported by ISO 14001 standards to ensure environmental sustainability. However, transparency remains a challenge due to discrepancies between company claims and publicly accessible data. This study has implications for academics by enriching CSR literature in extractive industries and for local communities by encouraging active participation to ensure CSR programs deliver sustainable and equitable benefits.

Keywords: Corporate Social Responsibility- Economic- Social- Environment

Topic: Accounting and Auditing

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