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Journal : Protection: Journal Of Land And Environmental Law

Legal Accountability and Governance in Corporate Social Responsibility Implementation in Indonesia SETIAWAN, Armand; RIDENG, I Wayan; ARJAYA, I Made
Protection: Journal Of Land And Environmental Law Vol. 4 No. 2 (2026): Protection: Journal Of Land And Environmental Law. (November – February 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/pjlel.v4i2.1706

Abstract

This study aims to examine the legal accountability and governance dimensions of Corporate Social Responsibility (CSR) implementation in Indonesia. It addresses the issue of weak integration between CSR legal mandates and their practical realization within corporate governance frameworks. Using a normative juridical method with statutory and conceptual approaches, this research analyzes legal materials including Law No. 40 of 2007 on Limited Liability Companies and Government Regulation No. 47 of 2012 on Social and Environmental Responsibility, complemented by secondary literature and qualitative analysis. The findings indicate that CSR in Indonesia remains largely voluntary and philanthropic, with weak legal enforcement and limited standardized mechanisms for auditing and reporting. The absence of clear sanctions for non-compliance and the lack of transparency hinder CSR’s potential to function as a governance instrument that ensures corporate accountability. The study interprets CSR as a legally binding element of corporate governance that strengthens ethical responsibility, transparency, and stakeholder trust. It concludes that reinforcing CSR enforcement through standardized reporting, independent auditing, and regulatory collaboration can transform CSR from a symbolic practice into a binding social commitment that supports sustainable national development.
Co-Authors A.A. Putu Yudha Maha Putra Anak Agung Istri Agung Arini, Desak Gde Dwi Cinta Saraswati Desak Gde Dwi Arini Desak Gede Dwi Arini Desak Gede Dwi Arini Dewi, A.A Sagung Laksmi Diah Gayatri Sudibya Diah Gayatri Sudibya Faikotul Masruchah Frederika Ni Made Dwita Noviyanti Gede Amatya Ananta Gusti Ayu Ade Diah Gamatri Gusti Ayu Ade Diah Gamatri I Gede Ardian Paramandika I Gede Aris Eka Pramana I Gusti Agung Ayu Sita Anandia I Ketut Alit Priana Nusantara I Ketut Kasta Arya Wijaya I Ketut Widia I Made Minggu Widyantara I Made Pria Dharsana, I Made Pria I Made Suwitra I Made Suwitra I Nyoman Gede Sugiartha I Nyoman Gilang Wayska Prastika I Putu Angga Permana I Putu Bayu Pramana I Putu Esha Wiryana Putra I Putu Gede Seputra I Putu Hendra Setyawan I wayan Denny Syaputra I Wayan Rideng I Wayan Wesna Astara I Wayan Wesna Astara Ida Ayu Gita Dehardha Ida Bagus Erwin Ranawijaya Ida Bagus Gumilang Galih Sakti Indah Permatasari Johannes Ibrahim Kosasih Joniada, I Made Wisnu Kadek Widhiantari Ningsih Karma, Ni Made Sukaryati Leomardo Ebedkena Tabuni Lia Siti Sawaliah Lia Siti Sawaliah Luh Made Mahendrawati Made Dwi Surya Suasa Mahaputra, I B GD Agustya Mahawira, Made Dananjaya Manuaba, Ida Bagus Triwikrama Sena Nadiarta, I Putu Endrawan Ananda Ni Komang Arini Styawati Ni Komang Dewi Novita Indriyani Weda Ni Komang Mahyuni Gita Paramita Ni Luh Made Mahendrawati Ni Luh Putu Sri Laksemi Dharmapadmi Ni Made Puspasutari Ujianti Ni Made Yuyeni Gita Sari Ni Putu Diah Kurniawandari Ni Wayan Umi Martina Ni Wayan Umi Martina NI WAYAN UMI MARTINA, NI WAYAN UMI NM Jayasenastri Nyoman Putra Suhambara P. B. Pramana Putra, I Ketut Wira Cipta Putu Suryani . Ramadika, I Ketut Gede Adi Sahadewa, Anak Agung Gede Ananta Wijaya Sandi Herintus Kabba SETIAWAN, Armand Styawati, Ni Komang Arini Umi Martina, Ni Wayan Widiati, Ida Ayu Putu Wisnumurti, Anak Agung Gede Oka