Inventarisasi pengaturan tanggung jawab sosial korporasi (Corporate social responsibility/CSR) di Indonesia

The concept of Corporate Social Responsibility (CSR)is known for its Corporate Social and Environmental Responsibility (CSER) as a legal obligation in Indonesia has been regulated in Article 74 of Law No. 40 of 2007 about limited liability company juncto Government Regulation No. 47 of 2012 about Corporate Social and Environment Responsibility (CSER), in which the concept of CSR as a legal obligation is very different with the concept of CSR during this valid in developed countries even in other Asian countries such as Singapore and Hongkong are more Moral Obligations. CSER as the legal obligation in Indonesia is expected to give more legal certainty for the implementation of CSR in Indonesia. Although tjsl is considered by some people cannot be applied with effective because of its arrangement CSR is still have a few weaknesses even tended to happen disharmoni arrangement sectoral CSR on the act. So that the initial goal for the arrangement of CSR as a legal obligation to create a legal certainty in the fields of CSR in surrounding area, prosper public company in fact creating disharmonisasi in the fields of law CSR. The expectation of this research can give you an idea about the issue-related problems that arise as a legal obligation arrangements CSR, so that good faith be fore CSR as a legal obligation by the Government it can bring positive impact not only for companies but also for the community, so as to create harmonization in the area of law that carries an impact to the creation of the harmonization of the economic life in the nation and State in Indonesia