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Auliya Rahmania
Fakultas Hukum, Universitas Indonesia, Jakarta, Indonesia

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Urgensi Pengaturan Sanksi bagi Perusahaan yang Tidak Melaksanakan Corporate Social Responsibility Auliya Rahmania
UNES Law Review Vol. 6 No. 2 (2023): UNES LAW REVIEW (Desember 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1305

Abstract

One of the company's obligations is to carry out a corporate social responsibility (CSR) program, where this obligation contains sanctions for companies that do not carry out CSR. The aim of this research is to determine the urgency of regulating sanctions for companies that do not implement Corporate Social Responsibility (CSR) in Indonesia. The research method used is normative legal research which is carried out to look for legal problems or issues and existing legal problems. The research results show that the urgency of regulating sanctions for companies that do not implement TJSL, which departs from the basic understanding that the implementation of TJSL which is a legal obligation (legal mandatory) basically confirms that TJSL is no longer interpreted as voluntary, but as a legal obligation ( legal mandatory) to be implemented.