<![CDATA[This study aims to analyze the governance of Corporate Social and Environmental Responsibility (CSER) in Cirebon Regency, focusing on regulatory aspects, planning, supervision, contribution to social development, and implementation challenges. A descriptive qualitative approach was employed using a benchmarking method through in-depth interviews with the Economic and Natural Resources Division of the Regional Secretariat of Cirebon Regency, supported by document review and prior literature on CSR regulation, business ethics, and CSR management effectiveness. The findings reveal that the Cirebon Regency Government has established a strong legal framework through Regional Regulation Number 10 of 2025 concerning Corporate Social and Environmental Responsibility Governance, alongside the SIPANTAU CSR application as a digital reporting and monitoring instrument. However, implementation still faces low corporate compliance, with only about 16.34% of 367 active companies reporting their CSR activities. A comparison with Lampung Province indicates that the absence of technical implementing regulations is a major cause of weak compliance and cross-stakeholder coordination. This study recommends accelerating technical regulation, strengthening economic incentives for compliant firms, and enhancing multi-stakeholder collaboration and reporting transparency.]]>
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