PERTANGGUNGJAWABAN DIREKSI ATAS PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) di INDONESIA

This research is aimed at identifying the extent to which the responsibility of the board of directors has on the implementation of CSR in Indonesia in accordance with the basic principle of implementation pursuant to the Limited Liabilities Company Act and other related laws and regulations, and legal efforts which can be taken by people to fulfill the implementation of CSR. This research is a normative legal research supported with the interview with resource persons, which mostly investigating the laws and regulations, theories, concept and legal principles. This was correlated with the interview of resource persons. It was intended to support the result of the normative research and could support the answers on the problems discussed in this research. The research results indicated that the mandatory implementation of CSR would be more effective and measurable than the voluntary one. CSR is actually a reflection of a company in adhering to laws and the implementation of CSR is a part of the responsibility of the board of directors in running the company pursuant to Laws and the Articles of Association. Therefore, if the company does not implement its obligation of CSR, the company has committed an act against the law, and public can bring a legal action in the form of Civil Proceeding, Class Action, Legal Standing, Citizen Lawsuit as well as criminal prosecution against the company through the public prosecutor