Does Triple Bottom Line and Circular Economy Effective in CSR Program? Danone AQUA Practice in Indonesia

Corporate social responsibility (CSR) initiatives are a way for companies to show their concern for the community in which they operate as well as a visible example of how they adhere to regulations. This research investigates a company’s CSR strategy to address environmental issues, specifically plastic waste, using a triple-bottom-line and circular economy approach using a GRI ISO 26000 standard perspective. A qualitative case study was carried out to evaluate the implementation of a plastics-wise CSR program. In-depth interviews were held with Danone-AQUA stakeholders and environmental activists. The analysis reveals that the CSR program concentrating on plastics coincides with Danone-AQUA’s core business and sustainability goals. Danone-AQUA has been acknowledged for implementing CSR initiatives based on the triple bottom line and circular economy guidelines and leading efforts to address plastic waste in Indonesia. This paper presents a case study that integrates the triple bottom line and circular economy approaches to evaluate the effectiveness of a CSR program. Additionally, it offers a framework for future studies on CSR evaluation. The study conveys guidance to professionals on measuring achievement in CSR programs and suggests possible enhancements.