<![CDATA[This policy paper discusses strategies for optimizing the implementation of Corporate Social and Environmental Responsibility (CSR) in Buleleng Regency, which has not yet been implemented effectively. Of the 1,421 registered companies, only 7.67 percent have implemented CSR. This situation is caused by weak coordination among stakeholders due to the lack of technical guidelines (juknis) and standard operating procedures (SOPs) for CSR implementation. The research used a qualitative descriptive approach through interviews, focus group discussions (FGDs), and document studies. The analysis was conducted with reference to institutional theory (Scott, 2001), stakeholder theory (Freeman, 1984), and the principles of good governance (UNDP, 1997). Three policy alternatives are proposed: (1) strengthening the CSR Forum through the development of articles of association (AD/ART), (2) developing and establishing CSR Technical Guidelines and Standard Operating Procedures (SOPs), and (3) developing a digital-based CSR information system. Based on the assessment using the Bardach (2012) method for the criteria of effectiveness, efficiency, political feasibility, sustainability and public acceptability, the second alternative obtained the highest score (23). This policy is considered the most strategic because it clarifies coordination mechanisms, increases legal certainty, and serves as a foundation for strengthening forums and digitizing the system in the future. Implementation of this policy is expected to achieve more transparent, measurable, and sustainable CSR governance, as well as strengthen synergy between local governments, businesses, and communities for inclusive and equitable development in Buleleng Regency.]]>
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