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Journal : ipso jure

Corporate Compliance with ESG (Environmental, Social, and Governance): Perspectives on Business Law and Good Corporate Governance (GCG) polontoh, Herry m; Kadir, Taqyuddin
Ipso Jure Vol. 2 No. 5 (2025): Ipso Jure - June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/25czhf80

Abstract

This study examines the urgency of integrating Environmental, Social, and Governance (ESG) principles into Indonesia's business law framework in response to global demands for sustainable corporate practices. Through a normative juridical approach, this study analyzes the disharmony of national regulations, especially between Law No. 40 of 2007 concerning Limited Liability Companies, Law No. 32 of 2009 concerning Environmental Protection and Management, and sectoral regulations from the OJK such as POJK No. 51/POJK.03/2017. The results of the study show that although ESG principles are beginning to be accommodated in some legal instruments, they are still administrative, sectoral, and do not have a strong binding force judicially. This has an impact on weak corporate accountability in carrying out environmental and social responsibility as part of Good Corporate Governance (GCG). This research emphasizes the importance of ESG codification as a positive legal norm that can be enforced through the supervision and accountability mechanism of the board of directors. Comparative studies with practices in the European Union and OECD show that the successful implementation of ESG is highly dependent on the existence of prescriptive norms and integrated monitoring systems. Therefore, the reformulation of Indonesian corporate law is crucial to realize inclusive, sustainable, and accountable business governance
Artificial Intelligence Legal Subjects? A Critical Analysis of the Limitations of Modern Legal Personification Judijanto, Loso; Muptiah, Ojang Oo; Kadir, Taqyuddin
Ipso Jure Vol. 2 No. 12 (2026): Ipso Jure - January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/6baw8m59

Abstract

The development of increasingly autonomous artificial intelligence has challenged the conceptual foundations of modern law, particularly related to the concept of legal subjects and legal accountability mechanisms. The Indonesian legal system until now does not have a specific regulation that explicitly regulates the legal status of artificial intelligence, so the regulation still depends on Law Number 1 of 2024 concerning Electronic Information and Transactions which places artificial intelligence as part of the electronic system. This approach departs from the assumption of human control that is increasingly difficult to maintain as adaptive capabilities and independent decision-making by technology increases. This condition creates a legal vacuum that has an impact on the uncertainty of responsibility attribution when artificial intelligence causes legal consequences. This study aims to critically analyze the position of artificial intelligence in the Indonesian legal system, relevant legal accountability models, and the limitations of modern legal personification. The research method used is normative juridical with a legislative, conceptual, and analytical-critical approach. The results of the study show that granting the status of legal subjects to artificial intelligence has the potential to cause normative distortions and weaken the principle of human accountability. Therefore, legal reform should be directed at strengthening risk-based regulations by affirming human responsibility as the main normative actor, in order to maintain legal certainty and substantive justice.