The high participation of women in Indonesia's MSME sector has not been matched by adequate fulfillment of their economic rights due to structural barriers. Meanwhile, Corporate Social Responsibility (CSR) regulation remains general and has not addressed the specific needs of women. This study aims to analyze the legal framework of CSR regulation in Indonesia and to formulate a gender-responsive CSR model to protect the economic rights of women-owned MSMEs. This research employs normative legal research using statutory, conceptual, and comparative approaches, based on library research of primary, secondary, and tertiary legal materials. The findings reveal a normative gap in CSR regulation, particularly the absence of gender perspective integration and the lack of linkage between CSR frameworks and MSME empowerment policies. As a result, women-owned MSMEs have not optimally benefited from CSR programs. A gender-responsive CSR regulatory model is required, incorporating gender analysis, targeted allocation for women, gender-based evaluation systems, and active participation of women to ensure inclusive and sustainable protection of economic rights.
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