信頼性の設計：インドネシア国営電力PLNのグヌンサラク地熱発電所における客観的SROIによるCSRプログラム「Cakra Lumaku」の評価
Designing Credibility: How PT PLN Indonesia Power Unit PLTP Gunung Salak Practices an Objective Social Return on Investment (SROI) to Evaluate the CSR Program "Cakra Lumaku" (原題)
Muhammad Sulchan Fathoni, Topan Yuli Anggara, Tabita Titah Dewanti, Muchtar Muchtar
🤖 gxceed AI 要約
日本語
インドネシアのPROPER環境評価制度で義務化されたSROI（社会的投資収益率）の実践を、地熱発電所のCSRプログラム事例から分析。信頼性を高める6つの評価原則（重要性、方法論的保守性、仮定の透明性、方法論的三角測量、体系的振り返り、ステークホルダー検証）を特定し、SROI比率1.59は控えめだが方法論的抑制と評価の信頼性を示すと解釈。
English
This study analyzes the practice of Social Return on Investment (SROI) in Indonesia's PROPER environmental rating system, using a geothermal power plant's CSR program as a case. It identifies six principles for credible impact assessment and interprets the modest SROI ratio of 1.59 as evidence of methodological restraint rather than limited success, contributing to the literature on CSR evaluation in renewable energy contexts.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSROIはまだ普及途上だが、統合報告書や非財務情報開示の文脈で社会的価値の可視化が注目されており、本稿の評価原則は日本企業のCSR・サステナビリティ報告にも示唆を与える。
In the global GX context
As global frameworks like ISSB and CSRD push for broader sustainability reporting, this case offers practical principles for credible social impact evaluation that can complement environmental disclosure, relevant for companies facing increasing scrutiny on social aspects of their operations.
👥 読者別の含意
🔬研究者:SROIの方法論的課題と信頼性原則に関する実証事例として参考になる。
🏢実務担当者:CSRプログラムの社会的価値評価を検討する際の実践的枠組みを提供する。
🏛政策担当者:環境評価制度における社会的影響評価の組み込み方に関する示唆を含む。
📄 Abstract（原文）
The adoption of Social Return on Investment (SROI) as a mandatory component of Indonesia's PROPER environmental performance rating system has increased awareness of accountable CSR impact evaluation, yet its emphasis on a single ratio raises concerns that companies may prioritise compliance over genuine social impact. This article examines the Cakra Lumaku CSR programme implemented by PT PLN Indonesia Power Unit PLTP Gunung Salak as a case study of objective SROI practice within Indonesia's geothermal energy sector. Drawing on programme documentation and international SROI literature, the study identifies six evaluative principles that underpin credible impact assessment: materiality, methodological conservatism, transparency of assumptions, methodological triangulation, systematic reflection, and stakeholder verification. The analysis demonstrates how these principles are applied throughout the evaluation process, from outcome selection and conservative impact attribution to participatory validation, qualitative triangulation, and community learning. The resulting SROI ratio of 1.59, while modest compared with many reported Indonesian CSR cases, is interpreted as evidence of methodological restraint and evaluative credibility rather than limited programme success. The study finds that the maturity of SROI practice in Indonesia depends not on maximising reported returns, but on strengthening transparency, evidence-based evaluation, and multi-stakeholder participation throughout the evaluation process. This article contributes to the literature by documenting an underrepresented geothermal CSR case and proposing six practical principles for enhancing SROI credibility in high-stakes certification contexts.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55324/enrichment.v4i5.746first seen 2026-09-01 05:09:33
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