<![CDATA[This study examines the adequacy of government oversight in ensuring corporate compliance with the environmental dimension of corporate social and environmental responsibility (TJSL). The study addresses a normative problem arising from the fragmented relationship between the corporate-law regime governing TJSL and the environmental-law regime governing environmental compliance, supervision, reporting, and enforcement. Using normative legal research with statutory and conceptual approaches, the study analyzes the coherence of Law Number 40 of 2007, Law Number 25 of 2007, Law Number 32 of 2009 as amended by Law Number 6 of 2023, Government Regulation Number 47 of 2012, and Government Regulation Number 22 of 2021. The analysis identifies regulatory fragmentation as the principal structural problem, while weak institutional integration, limited verification, inadequate environmental disclosure, and weak public participation operate as related institutional consequences. The novelty lies in reconstructing government oversight through an Integrated Environmental CSR Accountability Framework that connects TJSL obligations, environmental compliance, governmental supervision, outcome-based reporting, independent verification, public participation, and proportionate enforcement. The reconstruction proposes that Government Regulation Number 47 of 2012 be strengthened, particularly its provisions on corporate planning, reporting, and sanctions, through explicit cross-references to the environmental compliance and supervisory mechanisms under Government Regulation Number 22 of 2021. The framework shifts environmental CSR assessment from expenditure and activity-based reporting toward legally and environmentally measurable outcomes.]]>
