Abstract
The article compares two mandatory-based regulations, which are different legal systems concerning Corporate Social and Environmental Responsibility (CSER) in Indonesia, as regulates by Chapter V, Article 74, Company Act 40/2007 juncto Government Regulation 47/ 2012. Afterward, the regulation of Corporate Social Responsibility (CSR) in India as regulated in Chapter IX, article 135, Companies Act 18/2013, and amendment juncto Companies (CSR Policy) Rule India, 2014. The research result was similarities and differences in settings substance between CSER and CSR. The similarities and differences found in comparative studies of the CSER act in Indonesia and CSR act in India are not influenced by the legal system of a country. Thus, it is more based on the similarity of the vision of both countries in understanding the importance of CSR in improving the quality of human life in order to actualize a welfare society.
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