PENGATURAN CORPORATE SOCIAL RESPONSIBILITY BAGI PERSEROAN DI BIDANG DAN/ATAU BERKAITAN DENGAN SUMBER DAYA ALAM GUNA MENINGKATKAN KUALITAS KEHIDUPAN DAN LINGKUNGAN

SULISTYO, TRISOKO SUGENG (2008) PENGATURAN CORPORATE SOCIAL RESPONSIBILITY BAGI PERSEROAN DI BIDANG DAN/ATAU BERKAITAN DENGAN SUMBER DAYA ALAM GUNA MENINGKATKAN KUALITAS KEHIDUPAN DAN LINGKUNGAN. S1 thesis, UAJY.

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Abstract

Article 1 point 3 The act no 40 of 2007 on Limited Company define’s social and environmental responsibility as a commitment from a company to play role in the sustainable economic development in order to elevate the quality of life and environment that resulting a benefit for the company itself ,local community and society in general. Corporate Social Responsibility (CSR) changes the purpose of business from single bottom line to the triple bottom line, because company should make a stakeholders rapprochement within perpetrate the business and involved in takling the environmental and social problem. Corporate Social Responsibility (CSR), which has a noble purpose, not to mention this being an global trend nowadays, has been regulated in The act no 40 of 2007 about Limited Company,, though raised a pro and contra after being enacted. Besides, Article 74 The act no 40 of 2007 on Limited Company has a lot of weaknesses. Inconsistences and obscurity from the form of CSR will result in the unreachable purposes from the regulation of CSR on The act no 40 of 2007 on Limited Company This research using a normative method based on secondary data resources as a primary data, analysis method with a qualitative measurement, and concludes the research using the deductive thinking method. The writer of this research would like to give a recommendation in considering the meaning of CSR being adjusted to several concepts that exist and regulate a number of things in future Peraturan Pemerintah, such as: the standard of CSR, obligation of a company to reporting the CSR from the company, supervising verification council and sanction mechanism

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