<![CDATA[AbstrakCSR dapat didefinisikan sebagai tangung jawab moral suatu perusahaan terhadap strategicstakeholdersnya, terutama masyarakat di sekitar wilayah kerja dan operasionalnya. Dengan permasalahan yakni :1.Bagaimana konsekuensi hukum bagi perseroan terbatas (PT) yang tidak melaksanakan kewajiban CSR? 2.Seperti apa penerapan CSR PT Pupuk Sriwidjaja Palembang (PUSRI) terhadap dampak pembuangan limbah cair kepada masyarakat lingkungan? Metode penelitian yang digunakan adalah yuridis normatif dan yuridis empiris. Hasil penelitian berdasarkan Pasal 34 ayat (l) Undang-Undang Nomor 25 Tahun 2007 tentang Penanaman Modal, mengatur bahwa Badan Usaha sebagaimana dimaksud Pasal 5 yang tidak memenuhi kewajiban sebagaimana ditemukan dalam Pasal 15 dapat dikenakan sanksi administratif berupa : (a).Peringatan tertulis, (b).Pembatasan kegiatan usaha, (c).Pembekuan kegiatan usaha dan/atau fasilitas modal atau (d).Pencabutan kegiatan usaha dan/atau fasilitas penanaman modal. penerapan CSR PUSRI yaitu melaksanakan Communication Relation, Community Service, dan Community Empowering. Kesimpulan berdasarkan Pasal 74 ayat (1) Undang-Undang Nomor 40 Tahun 2007 mengatur bahwa Perseroan yang menjalankan kegiatan usahanya dibidang dan/atau berkaitan dengan sumber daya alam wajib melaksanakan CSR. Perma Nomor 13 Tahun 2016 pasal 23 tentang Penjatuhan Pidana. Disarankan bahwa diharapkan kepada Direktur Utama PUSRI dan Jajaran Direksi untuk lebih memperhatikan kewajiban perusahaan dalam melaksanakan CSR perusahaan dengan menggunakan pola pencegahan sebelum terjadi dan penanggulangan setelah terjadi akibat dampak pembuangan limbah cair dari PUSRI. Kata Kunci: Tanggung Jawab Sosial, Hukum & Implementasi AbstractCSR can be defined as a company's moral responsibility to its strategicstakeholders, especially the communities around its work and operational areas. With the problem, namely: 1.What are the legal consequences for a limited liability company (PT) that does not carry out CSR obligations? 2.What is the csr application of PT Pupuk Sriwidjaja Palembang (PUSRI) on the impact of liquid waste disposal on the environmental community? The research methods used are normative juridical and empirical juridical. The results of the study based on Article 34 paragraph (l) of Law Number 25 of 2007 concerning Investment, stipulate that Business Entities as referred to in Article 5 that do not fulfill the obligations as found in Article 15 may be subject to administrative sanctions in the form of: (a). Written warning, (b). Restrictions on business activities, (c). Freezing of business activities and/or capital facilities or (d). Revocation of business activities and/or investment facilities. THE implementation of PUSRI CSR is to carry out Communication Relations, Community Service, and Community Empowering. The conclusion based on Article 74 paragraph (1) of Law Number 40 of 2007 stipulates that the Company that carries out its business activities in the field of and / or related to natural resources is obliged to carry out CSR. Perma No. 13 of 2016 article 23 concerning Criminal Convictions. It is recommended that it is expected for the President Director of PUSRI and the Board of Directors to pay more attention to the company's obligations in implementing the company's CSR by using a pattern of prevention before it occurs and countermeasures after it occurs due to the impact of liquid waste disposal from PUSRI.]]>
