Corporate Social Performance: A multi-Stakeholder Analysis of Indonesian Energy Companies’ Sustainability Report

Energy companies in Indonesia hold an important role in the Indonesian economy. Related to their important roles and responsibility in maintaining corporate sustainability in managing the business that related to non-renewable resources, energy companies in Indonesia publish their Sustainability Report as their commitment to providing information for stakeholders on corporate governance, performance, and strategy. As a part of performance measurement, energy companies in Indonesia also consider the importance of multi-stakeholder perspective in the making of a sustainability report. Performance measurement which involves multi-stakeholder is known as Corporate Social Performance. The purpose of this research is to develop the CSP measurement indicators from the multi-stakeholder perspective, to identify the most and the least discussed indicators in the sustainability reports of seven energy companies in Indonesia from the latest three years reports, and then to be compared with sustainability reports from two automotive companies and two cement companies. The result of this research are developing CSP measurement consisting of 38 indicators that categorized into six categories, which are customer focused, community focused, shareholder focused, supplier focused, an environment focused, and employee focused. The most discussed indicators in Sustainability Reports of energy companies in Indonesia are in environment focused category and the least discussed indicators are in supplier focused category.