Implementing Law Enforcement to Corporate Social Responsibility (CSR) Violations by Companies
DOI:
https://doi.org/10.59653/jplls.v3i02.1715Keywords:
Responsibility, CSR, LegislationAbstract
All parties, both government and non-governmental, such as company multinational and non-governmental organizations, must work together to realize this global agenda, reach SDGs goals and targets, and implement sustainable development. The company focuses on sustainable development issues Because of Regulation Presidential Decree No. 59 of 2017 concerning the Implementation Achievement of Sustainable Development Goals. Following Constitution Number 40 of 2007 concerning Limited Liability Companies, liability answer social (CSR) is an obligation company to society. In this matter, the government is expected to keep driving the business world to implement CSR correctly, appropriately, and appropriately with purpose. Using data collection analysis and qualitative research, this paper aims to explain how the company implements CSR and how CSR violations cause punishment to the company. This research shows that the company must not quite adequately answer social (CSR) questions in the right way to the needs of society. In implementing activity responsibility, the company will get a consequence law in the form of sanctions if every regulation implementation of TJSL is violated. The provision of sanctions is under legislation that has been determined so that the company can comply with obligations that should be done to improve the public's welfare.
Downloads
References
Aptasari, F. W., Falah, M. H., & Akbar, M. M. (2024). Transformasi ritual adat : Dari pelestarian budaya ke komoditas ekonomi. Journal of Economics Research and Policy Studies, 4(3), 378–395. https://doi.org/https://doi.org/10.53088/jerps.v4i3.1204
Budiman, A., Prananingtyas, P., & Maharani Sukma, N. (2020). Tinjauan Yurids Tentang Tanggung Jawab Sosial Dan Lingkungan Oleh Perseroan Terbatas. Notarius, 13(1), 12–21. https://doi.org/10.14710/nts.v13i1.29158
Christine Cicilia Saputra, Rivaldo Martadinata Anthonie, & Hwihanus Hwihanus. (2024). Corporate Social Responsibility and International Business: A Study of the Impact on Firm Performance. International Journal of Educational Research, 1(2), 63–73. https://doi.org/10.62951/ijer.v1i2.27
Deviandini, E., Leniwati, D., Wahyuni, E. D., Juanda, A., & Malang, U. M. (2024). ANALYSIS OF CSR IMPLEMENTATION AS A COMPANY CONTRIBUTION IN ACHIEVING SUSTAINABLE DEVELOPMENT ( CASE STUDY ON PT . OTSUKA INDONESIA ). Journal Magister Akuntasi Trisakti, 11(2), 189–206. https://doi.org/https://doi.org/10.25105/v11i2.21304
Fonseca, L. M., Domingues, J. P., & Dima, A. M. (2020). Mapeamento das Relações dos Objetivos de Desenvolvimento Sustentável. Sustainability (Switzerland), 12(8), 1–15. https://doi.org/https://doi.org/10.3390/su151310722
Francis Maïnkade, B. (2023). Corporate human rights obligations of investors in recent investment agreements: The progressive hardening process of CSR clauses. Heliyon, 9(4). https://doi.org/10.1016/j.heliyon.2023.e15120
Gong, G., Huang, X., Wu, S., Tian, H., & Li, W. (2021). Punishment by Securities Regulators, Corporate Social Responsibility and the Cost of Debt. Journal of Business Ethics, 171(2). https://doi.org/10.1007/s10551-020-04438-z
Hermawan, S., Sari, Y. A., Biduri, S., Rahayu, D., & Rahayu, R. A. (2023). CORPORATE SOCIAL RESPONSIBILITY, FIRM VALUE, AND PROFITABILITY: EVIDENCE FROM PHARMACEUTICAL COMPANIES IN INDONESIA AND MALAYSIA. International Journal of Professional Business Review, 8(2). https://doi.org/10.26668/businessreview/2023.v8i2.625
Hoang, H., & Phang, S. Y. (2023). Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*. Contemporary Accounting Research, 40(2). https://doi.org/10.1111/1911-3846.12838
Korea, S., Xiao, Z., & Mei, J. (2025). International Journal of Global Economic Light ( JGEL ) CORPORATE CULTURE AND SOCIAL RESPONSIBILITY : THE ROLE OF CULTURAL VALUES IN SHAPING CSR STRATEGIES International Journal of Global Economic Light ( JGEL ). International Journal of Global Economic Light (JGEL), February, 39–47. https://doi.org/10.36713/epra0003
Kurniawan, S., & Disemadi, H. S. (2020). Weak Enforcement of Corporate Social Responsibility. Lentera Hukum, 7(2), 209–230. https://doi.org/https://doi.org/10.19184/ejlh.v7i2.16754
Licandro, O., Vázquez-Burguete, J. L., Ortigueira, L., & Correa, P. (2023). Definition of Corporate Social Responsibility as a Management Philosophy Oriented towards the Management of Externalities: Proposal and Argumentation. Sustainability (Switzerland), 15(13). https://doi.org/10.3390/su151310722
Mappong, Z. (2023). Regulation on the Fund of Corporate Social and Environmental Responsibility. Revista de Gestao Social e Ambiental, 17(9), 1–13. https://doi.org/10.24857/rgsa.v17n9-020
Morozov, A. A., Kozyreva, G. B., & Morozova, T. V. (2021). Social responsibility of business at the enterprises of the forest industry. E3S Web of Conferences, 291. https://doi.org/10.1051/e3sconf/202129103012
Nadirah, I. (2020). Pelaksanaan Corporate Social Responsibility (CSR) Terhadap Masyarakat Sekitar Wilayah Perusahaan Perkebunan. Iuris Studia: Jurnal Kajian Hukum, 1(1), 7–13. https://doi.org/10.55357/is.v1i1.15
Rahmania, A. (2023). Urgensi Pengaturan Sanksi bagi Perusahaan yang Tidak Melaksanakan Corporate Social Responsibility. Unes Law Review, 6(2), 4780–4788. https://doi.org/https://doi.org/10.31933/unesrev.v6i2
Rim, H., Park, Y. E., & Song, D. (2020). Watch out when expectancy is violated: An experiment of inconsistent CSR message cueing. Journal of Marketing Communications, 26(4). https://doi.org/10.1080/13527266.2018.1523216
Sam, K., Pegg, S., & Oladejo, A. O. (2024). Mining from the pipeline: Artisanal oil refining as a consequence of failed CSR policies in the Niger Delta. Journal of Environmental Management, 352. https://doi.org/10.1016/j.jenvman.2024.120038
Shahzad, M. F., Xu, S., An, X., Asif, M., & Haider Jafri, M. A. (2024). Effect of stakeholder pressure on environmental performance: Do virtual CSR, green credit, environmental and social reputation matter? Journal of Environmental Management, 368, 122223. https://doi.org/10.1016/j.jenvman.2024.122223
Tao, W., & Song, B. (2020). The interplay between post-crisis response strategy and pre-crisis corporate associations in the context of CSR crises. Public Relations Review, 46(2). https://doi.org/10.1016/j.pubrev.2020.101883
Taufiqurrahman, M., & Sitepu, H. (2020). Kewajiban Perusahaaan Dalam Pelaksanaan Tanggung Jawab Sosial (Corporate Social Responsibility). Jurnal Retentum, 2(1), 65–75. https://doi.org/10.46930/retentum.v2i1.438
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Nely Agustin, Agam Sulaksono, Ahmad Heru Romadhon
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
