KnE Social Sciences

Published date: Oct 31 2025

Journal Title: KnE Social Sciences

Issue title: The 8th Legal International Conference and Studies (LICS 2025): Corporate Responsibility and Environmental Law Through Economic & Business Management Practices

Pages: 205 - 218

DOI: 10.18502/kss.v10i27.20062

Peni Rinda Lpenirinda@unissula.ac.idFaculty of Law, Universitas Islam Sultan Agung (UNISSULA), Semarang

Lathifah HanimFaculty of Law, Universitas Islam Sultan Agung (UNISSULA), Semarang

‎ SugihartoFaculty of Law, Universitas Islam Sultan Agung (UNISSULA), Semarang

The concept of corporate social responsibility was born because of the reality of environmental damage that has caused environmental crises, social crises, economic crises, and energy and natural resource crises. This has caused a paradigm shift in the business world from originally being profit-oriented to prioritizing corporate social responsibility (CSR). In Indonesia, CSR has been normatively stated as an obligation for companies engaged in fields related to natural resources as regulated in Article 74 of Law No. 40 of 2007 concerning Limited Liability Companies. The purpose of this study is to examine the advantages and disadvantages of CSR regulations, and the internalization of the principle of ta’awun in CSR regulations based on Pancasila values. The research uses an empirical legal approach, and a non-doctrinal type of research. The results of the study indicate that the factors of the advantages and disadvantages of the implementation of current CSR regulations, from the advantages that for the government CSR is very helpful for government programs. For companies, CSR provides benefits as a strategy: competing, managing natural resources, satisfying stakeholders, overcoming issues and crises, and corporate social investment. While for the community. As for the weaknesses, in the structural aspect, business actors do not fully understand the nature of CSR. In terms of legal substance, the weaknesses are seen in Article 2 and Article 74 paragraph (2) of Law No. 40 of 2007 concerning Limited Liability Companies, namely not including the existence of mutualistic symbiotic cooperation with the community and the environment. While in terms of legal culture, the corporate and the community’s legal outlook towards the implementation of CSR must be changed: for companies, the understanding should shift from generosity to empowerment and for the community, from the understanding of asking and dependence to an independent and dignified society.

Keywords: corporate, internalization, regulation, responsibility

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