AKAR PERMASALAHAN KONTROVERSI SEPUTAR TANGGUNG JAWAB SOSIAL PERUSAHAAN

Abstract

The substance of corporate social [and environmental] responsibility as stipulated in Article 74 of Law No. 40 Year 2007 on Limited Corporation has been creating controversies. Despite the huge pressures from many parties to annul the article, The Indonesian Constitutional Court concluded to maintain it as a binding article and believed that its content is still in line with the constitution. Accommodating CSR into our legal system can be considered a progressive step for the sake of Indonesian people in majority, especially for those who have a very limited access to utilize our natural resources. On the other hand, many companies seem still reluctant to implement the mandatory CSR although Article 74 possibly impose criminal sanctions against the violaters. The author of this paper believes that the controversial issues over CSR are lingering on several fundamental discourses, such as the dichotomies between morality and law, between responsibility and liability, and between individual/public interest and social interest. He intends to discuss these dichotomies in the perspective of legal philosophy.