Pustaka Ilmiah Universitas Padjadjaran

Abstrak

Corporate Social Responsibility as a Form of Awareness and Corporate Accountability to Society and Environment in Achieving Sustainable Development in Indonesia

Issues pertaining to the environment have lately attracted the world’s attention in relation to sustainable development. It ensues because most developing countries in the world put more emphasis on the economic aspects of their national development without considering its impact to the environment. Hence when running its business activities, a company has a very important role in protecting the environment to achieve sustainable development. In every economic activity carried out by a company, its goal is to garner profit for their owners or shareholders. In subsequent developments, it is only fair that the profit gained were not owned only by shareholders but also shared with the people who have close relationship with the company. This view raises a new idea or perspective known as the Corporate Social Responsibility. CSR is “the commitment of business to contribute to sustainable economic development working with employees and their representatives, the local community and society at large to improve quality of life, in ways that are both good for business and good for development”. In Indonesia, Corporate Social Responsibility is recognized as a company’s commitment to build a better quality of life shared between the company and the related parties, especially the neighboring people and the environment where it is located. It is conducted on a continual basis and in an integrated manner with the company’s activities. Several legislations, in which there are passages containing the concept of CSR, have been issued, they include: Law No. 19 Year 2003 on State-Owned Enterprises, Law No. 25 Year 2007 on Investment, Law No. 40 Year 2007 on Limited Liability Companies Law No. 4 Year 2009 on Mineral and Coal, and also Law No. 32 of 2009 on the Protection and Environmental Management. In practice, differences in the perception or understanding on what is meant by the Corporate Socal Responsibility remain among the government, business actors (companies) and the public, e.g., to what extent is the awareness and responsibility of the company in the implementation of CSR? Hence, the crucial question in this research is: “How to regulate and implement the Corporate Social Responsibility in Indonesia within the framework of sustainable development”. The research method used is a normative juridical, using secondary data (literature) as the predominant data. The data obtained were analyzed qualitatively by way of interpreting the law in a systematic legal manner and legal analogy. The collected data, both primary data obtained from field studies as well as secondary data, were analyzed qualitatively with the abstract-theoretical approach. The results of the analysis are presented in a descriptive form. The conclusions are: First, the CSR arrangements in the Indonesian law have already included compulsory aspects of economic, social and environmental, especially for companies engaged in natural resources or related to natural resources. Secondly, the implementation of CSR activities in Indonesia is still the initiative of the company or the government, and the general public has not fully understand their CSR rights.