Abstract
The development of Corporate Social Responsibility (CSR) in this decade was also followed by the strengthening of the existence of CSR into normative obligations in various countries. Although only a few countries have done it, Indonesia is a part of it. In East Kalimantan Province, the problem of CSR already exists in the form of legal products that have been passed in the form of local regulations. But in fact, there are still local regulations that end up to the endorsement stage. This study is aimed at formulating the legal basis for the formation, consideration, determination and reference of the preparation of the Regional Regulation of Mahakam Ulu Regency on CSR in terms of philosophical, sociological, and juridical. The object of aggregate research is aimed at mapping the rules about corporate CSR in Mahakam Ulu Regency, so that the data collected includes primary and secondary data in 2018. The research analysis model is based on quantitative and qualitative approaches. Philosophically, there is a company's awareness of a fact or fact that exists in most communities, namely the high difference between prosperity and poverty both at the level of rural communities and the Capital District, especially in the area of Mahakam Ulu Regency. From a sociological point of view, this regional regulation is very useful in building a society that is increasingly left behind. Considering that this new area has a limited population, there has been a development imbalance, so that the dominant population is above the poverty line. In terms of legal aspects, based on policy analysis, which is related to the authority, substance, and regulated material, which indeed does not yet exist, so it is necessary to form a Regional Regulation of the Mahakam Ulu Regency regarding CSR. Keywords: CSR; Philosophical; Sociological; Juridical; Government Regulations; Policies DOI : 10.7176/EJBM/11-31-07 Publication date: November 30 th 2019
Highlights
Corporate Social Responsibility (CSR) is an important element in the framework of sustainability), which covers economic, environmental and socio-cultural aspects
In East Kalimantan Province, the problem of CSR already exists in the form of legal products that have been passed in the form of local regulations
Research Design The research design is based on the preparation of academic texts in the Regional Regulation on Corporate CSR in Mahakam Ulu Regency and tries to answer practical questions including:
Summary
Corporate Social Responsibility (CSR) is an important element in the framework of sustainability), which covers economic, environmental and socio-cultural aspects. In this case, the responsibility is an important process in managing the costs and profits of business activities with stakeholders both internally (workers, shareholders, and investors) and externally (public regulatory institutions, community members, civil society groups and other companies), which is limited to the concept of giving donors, but the concept is very broad, not static, and passive, but is a right and obligation shared between stakeholders. The concept and existence of this activity has begun to be elevated to a higher position, in the scope of private companies and has come to the attention of the public sector, namely the government
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