Standardization of CSR as a Legal obligation in Indonesia

Sabela, Sabela (2020) Standardization of CSR as a Legal obligation in Indonesia. International Journal of Research and Review.

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The policy requiring CSR especially for companies engaged in the business sector of natural resources has been implemented since 2007 in Indonesia. Previously, the Investment Law had also regulated the obligation to implement CSR as a legal obligation. This article will elaborate on the absence of standard guidelines on CSR mandatory in Indonesia so as to cause legal vacuum and confusion among CSR stakeholders in Indonesia both companies, NGOs and beneficiaries of CSR programs. This article is compiled from a research that uses qualitative research techniques where secondary data collection is done by collecting data and documents in the library while primary data collection is done by interviewing through the distribution of questionnaires to 30 CSR expert persons who come from various scientific backgrounds and professions that are related to the field of CSR. From this research, it was found that Indonesia does not yet have a Standard Guideline on the Implementation of Mandatory CSR Policies, although the policy has been implemented since 2007 through Law No.40 / 2007 on Limited Liability Companies. Then, there are several international organizations that have issued guidelines for implementing CSR programs and their reporting and several ministries have also issued several policies and guidelines regarding the implementation of CSR programs, but neither of them has touched on the implementation of CSR mandatory in Indonesia. Through this paper, it is expected to provide comprehensive information to the public that the importance of standardization and codification of policies and guidelines in the implementation of CSR mandatory programs in Indonesia in order to realize transparent and accountable CSR programs.

Item Type: Other
Subjects: Ilmu Sosial > Hukum
Ilmu Sosial > Hukum > Hukum Perdata
Divisions: Fakultas Hukum > Magister Ilmu Hukum
Sabela, SabelaNIDN0307078203
ReviewerAtmoko, Dwi0304065402
ReviewerPutri, Elfirda Ade0306018804
Depositing User: Elfirdade Ade Putri
Date Deposited: 29 Jul 2020 05:15
Last Modified: 29 Jul 2020 05:15

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