<![CDATA[The implementation of Corporate Social Responsibility (CSR) is often not optimally integrated with sustainable development targets due to the lack of clear achievement indicators in regulations. Purpose: Therefore, this research aimed to analyze the suitability of the CSR regulatory framework and its implementation objectives, as well as to evaluate the implementation in companies in the Batam Industrial Area to support the achievement of the Sustainable Development Goals (SDGs). Methods: The empirical legal research method used a legislative and empirical method where the primary data were obtained through observations and qualitative interviews at four manufacturing companies, namely PT Pegaunihan Technology Indonesia, PT Nusa Solar Indonesia, PT Batam Technology Center SLB, and PT Buana Logistik Mandiri Sukses, supplemented by secondary data. Results: The results showed that the CSR regulatory framework correlated with the SDGs in Indonesia refered to Law 13/2003, Law 25/2007, Law 40/2007, Law 32/2009, and PP 47/2012. The four manufacturing companies in Batam further implemented CSR, contributing to the SDGs through concrete programs in education, health, gender equality, and environmental protection. Conclusion: The research found that the implementation of CSR in the Batam Industrial Area had effectively supported the achievement of SDGs, but its effectiveness still needed to be optimized to ensure connection with the real needs of the surrounding community. Suggestion: The suggestion was that the Batam City Regional Government needed to strengthen local regulations by implicitly integrating SDG achievement indicators into companies’ CSR reporting obligations. Contribution: The contribution of this research enriched the empirical legal literature on CSR and became a normative reference for the Batam City Government in formulating CSR policies oriented toward sustainable development.]]>
