Abstract

Indonesia mentions the term Corporate Social Responsibility with Environmental Social Responsibility. Then this was abstracted into the positive law of Indonesia so that contributing voluntary activities for human transformation became an obligation. These obligations are set forth in the Corporate Social Responsibility, as well as this becomes a differentiator from other countries. In the development of regulations regarding Environmental, Social Responsibility experiencing a variety of problems including the absence of synchronization of law, the view that Environmental Social Responsibility is an obligation, then has an effect on the provision of sanctions given to companies that do not carry out Social Responsibility. This research proposes that a regulation be renewed on social environmental responsibility so that harmonization in the rule of law occurs and can maximize law enforcement and sanctions in Social Responsibility.

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