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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 Aderito Antonio Pinto Tilman Anak Agung Gede Oka Wisnumurti Anak Agung Ngurah Bgs Pradhana Ningrat Arta, I Dewa Gede Dwitya Giri Bongon, Miel S. Desak Gede Dwi Arini Desak Ketut Parwati Desak Ketut Parwati Diah Gayatri Sudibya Erawati, Ni Putu Tina Gede Putu Oka Brahma Adhi Gede Supriatna Gst Bgs. Udayana Hoesin, Zainal Arifin I Dewa Gede Sastra Buwana I Gusti Bagus Suryawan I Gusti Putu Ghosadhira Vedhastama I Kadek Betit Pranata Suma I Ketut Irianto I Ketut Kasta Arya Wijaya I Ketut Sukadana I Ketut Widia I Ketut Widia I Ketut Widia I Made Arjaya I Made Mardika I Made Minggu Widyantara I Made Rusdiko I Made Suwitra I Made Suwitra I Nengah Sunaradana I Nyoman Gede Sugiartha I Nyoman Lemes I Nyoman Putu Budiartha I Nyoman Putu Budiartha I Nyoman Putu Budiartha I Nyoman Surata I Putu Arta Setiawan I Wayan Kartika Jaya Utama I Wayan Wesna Astara I Wayan Wesna Astara Ida Ayu Sintya Wulandari Ida Bagus Asrama Wibawa Iswarayana, I Gede Andi Kadek Mahadewi Karma, Ni Made Sukaryati Laksmi, Anak Agung Rai Sita Luh Made Mahendrawati Made Bagoes Wiranegara Wesna Made Setiasa Manuel, Julio Marta, I Dewa Gd Mahardika Muliana, I Wayan Ni Gek Ayu Septi Nohanaa Ni Ketut Sari Ardani Ni Komang Arini Styawati Ni Komang Arini Styawati Ni Made Wahyuni Ni Made Widiari Ni Nengah Seri Ekayani Ni Putu Helindra Ekayanti Putra, Anak Agung Gede Bagus Darma Putu Ayu Devi Kardila Putu Ayu Sriasih Wesna Putu Budiartha, I Nyoman Putu Budiartha, I Nyoman Putu Suryani . Rahmat Bin Mohamad Raymundo, Carlos M. Reiro, Leonito Riberio, Leonito Senastri, Ni Made Jaya Sentelices, Leovigildo C. SETIAWAN, Armand Setyawati, Ni Komang Arini Simon Nahak Simon Nahak Simon Nahak Styawati, Ni Komang Arini Suastawan, Nyoman Adi Sugiartha, I Nym Gd Sugiartha, I Nyoman Gd Susanthi, I Gusti A.A. Dian Vibandor, Demosthenes B. Vibandor Villafuerte, Marcelo Roland C. Wayan Suarjana widia, ketut Widiati, Ida Ayu Widiati, Ida Ayu Putu