NILAI TAMBAH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL: SEBUAH PERSPEKTIF FOUR VALUE ASSESSMENT

Abstract

This paper describe d the added value of C orporate S ocial R esponsibility (CSR) and I ntellectual C apital (IC) viewed from the perspective of four value assessment. Four value assessment consisted of economic performance, reputation value, parenting advantage , and spiritual value. The conclusion show ed that based on the perspective of four value assessment, added value of economic performance us ed the formula of Economic Value Added (EVA) for CSR and Value Added Intellectual Capital (VAIC) for IC, reputation value us ed share prices and reputation quotient, parenting advantage us ed the company's strategy, and spiritual value us ed charity value.