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"Good Corporate Governance (GCG) merupakan prinsip yang mengendalikan perusahaan agar mencapai keseimbangan antara kekuatan serta kewenangan perusahaan dalam memberikan pertanggungjawabannya kepada para shareholders dan stakeholders. Empat prinsip GCG yang dijadikan pedoman, yaitu Responsibility (Pertanggungjawaban), Accountability (Akuntabilitas), Fairness (Keadilan), dan Transparancy (Transparansi). Dalam upaya pelaksanaan prinsip responsibility dari GCG tersebut, PT. KAI melaksanakan program Corporate Social Responsibility (CSR). Prinsip responsibility mempunyai hubungan yang dekat dengan CSR sebagai sarana pencapaian daya saing berkelanjutan sesuai ekspektasi stakeholders. Berdasarkan analisis studi literatur pada Annual Report PT. KAI, tertulis bahwa program CSR PT. KAI bertajuk Program Kemitraan dan Bina Lingkungan (PKBL) yang mencakup pengembangan hubungan internal dan eksternal perusahaan. Pelaksanaan PKBL PT. KAI memiliki keterkaitan dengan konsep-konsep Triple Bottom Lines CSR, yaitu profit, people, dan planet. Penerapan GCG pada program CSR PKBL juga sudah memenuhi kriteria sebagai perusahaan pelaksana GCG terbukti dari kebijakan-kebijakan yang diterapkan oleh PT. KAI. Tata kelola perusahaan dan kebijakan lain yang menyangkut CSR sebagai pedoman pelaksanaan PKBL. Artinya, prinsip GCG merupakan salah satu pilar utama dalam implementasi CSR pada PKBL PT. KAI. CSR PKBL PT. KAI secara keseluruhan dinilai sudah baik aktivitasnya sesuai dengan tahapan-tahapan implementasi CSR dan juga prinsip GCG.

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Good Corporate Governance (GCG) is a concept that controls the company in order to achieve a balance between the strength and authority of the company in providing accountability to its shareholders and stakeholders. Four GCG guiding concept, namely Responsibility (Responsibility), Accountability (Accountability), Fairness (Justice), and Transparency (Transparency). In efforts to implement the concept of responsibility of GCG, PT. KAI implement Corporate Social Responsibility (CSR). The concept of responsibility has a close relationship with CSR as a means of achieving sustainable competitiveness in line with expectations of stakeholders. Based on the analysis of literature on the Annual Report PT. KAI, that the CSR program PT. KAI entitled “Program Kemitraan dan Bina Lingkungan (PKBL),” which includes the development of internal and external relations. Implementation of CSR PT. KAI has associated with the concepts of Triple Bottom Lines CSR, namely profit, people, and planet. Implementation of GCG on PKBL CSR program also match the criteria as a GCG company which is proved by the executor of the policies applied by PT. KAI. Corporate governance and other policies concerning CSR as CSR implementation guidelines. That is, the concept of corporate governance is one of the main pillars in the implementation of CSR in the PKBL PT. KAI. PKBL CSR on PT. KAI overall has been good activities according to the stages of implementation of the concept of CSR and GCG."