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All Journal Al-Risalah : Jurnal Imu Syariah dan Hukum Humani (Hukum dan Masyarakat Madani) Jurnal Ius Constituendum Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Penegakan Hukum PALAR (Pakuan Law review) Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Syntax Transformation Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Nommensen Journal of Legal Opinion Jurnal Hukum PATIK JHCLS Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Legal and Cultural Analytics (JLCA) Journal of Law, Poliitic and Humanities Bacarita Law Journal Jurnal Ilmu Hukum Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Mamangan Social Science Journal Golden Ratio of Data in Summary JUDGE: Jurnal Hukum Priviet Social Sciences Journal Indonesian Journal of Advanced Research (IJAR) Indonesian Journal of Law and Justice Anayasa Journal of Accounting Law Communication and Technology SASI International Journal of Law, Crime and Justice Journal of Health Education Law Information and Humanities
Martono Anggusti
Universitas HKBP Nommensen
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand Anggusti, Martono; Dewi Siregar, Fitri Yanni; Chansrakaeo, Ruetaitip
SASI Volume 31 Issue 2, June 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i2.2984

Abstract

Introduction: Corporate Social Responsibility (CSR) has evolved over time, reflecting changes in corporate thinking and practices regarding their relationships with society and the environment.Purposes of the Research: This research aims to analyze the regulation and implementation of CSR in Indonesia to compare it with CSR regulations in other Southeast Asian countries, namely Malaysia and Thailand.Methods of the Research: This research is a normative legal study that emphasizes a conceptual and legislative approach.Results of the Research: The development of the concept of CSR began in the 18th century by Robert Owen, who provided facilities for employees. CSR rapidly evolved in the 20th century, with large companies in the US establishing social departments. Milton Friedman's thinking about profit as the primary goal of business and John Elkington's concept of the "triple bottom line" also influenced the development of CSR. CSR functions as the moral responsibility of companies towards society and the environment, implemented through transparency, ethics, and responsible business decisions. In Indonesia, CSR has been regulated by law since 2007, with the aim of improving the quality of life and supporting sustainable development. A comparison of CSR regulations in Indonesia, Malaysia, and Thailand shows that although their goals are similar, namely to encourage corporate contributions to social and environmental development, their approaches differ. Indonesia implements strict legal obligations, Malaysia combines voluntary elements with supportive regulations, while Thailand prioritizes a cultural and voluntary approach with government recognition. Thailand is recognized as the best example in the implementation of CSR in ASEAN, with a higher quality of implementation compared to other countries.
Co-Authors Abdulrahman Sama-alee Adira Sitanggang Agusmidah Agusmidah Aritonang, Topan Billers Ayu Margareth R. Sitinjak Binsar Manogu Tua Butar, Edgar Butar Canryfay Elisabet Lumban Gaol Chansrakaeo, Ruetaitip Chindy Afrilia Christina N.M Tobing Collin Powel Hutabarat, Collin Powel Hutabarat Cyntia Vebrina Simamora Daniel Fransisco Rossi Daniel Sitohang Debora Debora Debora Debora Debora Debora Tambunan Debora Tambunan Debora, Debora Devi Panggabean, Azra Sri Dina Mayasari Sinaga Dwi Natalia Martama Hutabarat Esther, July Fithriatus Shalihah Fitri Yanni Dewi Siregar Fx. Rocky Corrado Sitepu, Rocky Ginting, Ekel Tuahta Gultom , Meli Hertati Gultom, Jeges Imanuelita Gultom, Meli Hertati Haposan Siallagan Haryono, Fadillah Herlina Manullang hisar sitohang Hutabarat, Dwi Natali M Hutabarat, Dwi Natalia Martama Hutagalung, Jordy William Hutauruk, Rahel inro Sitindaon Intan Mayasari Hutabarat Irfandy H Simanungkalit Janpatar Simamora Januari Sihotang, Januari Jeki Saroha Tamba Jinner Sidauruk Jinner Sidauruk Johansen E.H.Hasugian Jordy William Hutagalung Joyce Vania Sarumaha Juita Manalu Krisdian Rizki Havana Ndraha Lesson Sihotang Lesson Sitohang Lingga, Ebenni Lista Ade Sumiati Bondar Lumbantoruan, Abram Andriano Samapta Manalu, Juita Mantoma Tawanda Daeli Manurung, Berliana Feronika Manurung, Gydeon Irmawan Manurung, Oktavia Manurung, Rosa Marbun, Putra Hasian Marnipera Ngerika Sihombing Masni Purba Mayca, Ofelica Ruth Meli Hertati Gultom Mokosoina Ntuacademy Nababan, Natal Frantomas Nababan, Roida Nainggolan, Doni Fernando Ndraha, Krisdian Rizki Havana Nelson Manalu Nola Putra E. C Simanungkalit Olyhabana Situmorang Pakpahan, Joel Fredly Panggabean, Azra Panjaitan, Yosua Tahyudi Prayusti Sarah Simarmata Purba, Masni Rahmat Tri Andika Debataraja, Rahmat Rajali H. Aji Ria Juliana Siregar Richa Yohana Rusli Siahaan Risky, Rosiana Agnes robin panjaitan Roida Nababan Roida Nababan Roma Cita Sibatuara Rosiana Agnes Rizky Sagala, Wilson Samuel F. B. Situmorang Sesilia, Paskah Siahaan, David Pandapotan Siahaan, Lestari Siahaan, Richa Yohana Rusli Siburian, Lamhot Efriskon Sidauruk, Jinner Sihombing, Freean Gabriel Sihombing, Sherina Elizabeth Sihotang, Lesson Silalahi, Jonathan Agung Simandalahi, Eli Simandalahi, Eli Ristiana Simanjuntak, Iona Febrina Simanungkalit, Irfandy H Simarmata, Prayusti Sarah Simatupang, Jeprita Simatupang, Riris Simbolon, Krisna Uli Sinuhaji, Yefta Loviga Sipahutar, Pitra Regina Siregar, Jos Siregar, Ria Siregar, Ria Juliani Sitanggang, Adira Sitepu, Editama Joremia Sitorus, Bethsaidah Situmorang, Olyhabana Sivakkar, Sarsaralos Sonya Lorensa Sirait Sovia Febrina Tamaulina Simamora Sumiati Bondar, Lista Ade Tampubolon, Putri Melani Tarigan, Stevani Turnip, Yuni Arta Uton Utomo Veronika Waruwu Wilson Sagala Yansen Anggusti Yosua Tahyudi R. Panjaitan