Optimalisasi Pelaksanaan Tanggung Jawab Sosial dan Lingkungan di Indonesia Melalui Pembentukan UU dan Badan Pengawasan
Abstract
Corporate Social Responsibility (CSR) in Indonesia has the characteristic of an obligation that must be carried out by a company. These obligations have been mandated through Company Law 40/2017 and Government Regulation 47/2012 concerning Corporate Social Responsibilities of Companies as the main regulation. However, this study found that the regulation of CSR in Indonesia still has weaknesses as a result of its incomplete and comprehensive regulation. The method used in this study is normative juridical by studying laws and regulations and various literature. The results of this study will present an analysis of the weaknesses of CSR, as well as solutions in the form of legal reconstruction regarding sanction arrangements, criteria for companies that are required to carry out CSR, standardization of minimum corporate expenditure limits, and the establishment of a supervisory entity to support the ecosystem of CSR implementation in Indonesia.
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