<![CDATA[This study aims to analyze the effectiveness of Corporate Social Responsibility (CSR) implementation by PT Bridgestone Sumatra Rubber Estate (BSRE) in accordance with Article 74 of Law Number 40 of 2007 and Government Regulation Number 47 of 2012. The study employs a normative-empirical legal research method, utilizing data from literature reviews and interviews analyzed qualitatively. CSR effectiveness is assessed based on five indicators: legal compliance, targeting accuracy, community participation, program sustainability, and community impact. The findings indicate that, regarding legal compliance, PT BSRE has implemented CSR by allocating budgets and executing programs outlined in the company's work plan. In terms of targeting accuracy, programs covering the environment, infrastructure improvements, social assistance, and disaster response have addressed some community needs; however, interview results reveal that needs related to education, skills, employment opportunities, and economic empowerment have not been optimally met. Community and government participation in program planning remains limited, as CSR implementation tends to rely on proposals and immediate needs. Regarding sustainability, some programs remain routine and short-term in nature, limiting the long-term impact on community self-reliance. Thus, PT BSRE’s CSR initiatives are considered reasonably effective, having fulfilled legal obligations and delivered tangible benefits in environmental, infrastructure, and social sectors, yet they fall short of optimal performance regarding participation, sustainability, economic empowerment, and long-term community impact.]]>
