Abstract

Oil and gas mining companies are obligated to allocate funds for Corporate Social Responsibility (CSR) to enhance community welfare. However, the community assessment of CSR implementation by oil and gas mining companies in Bentuni Bay, West Papua, indicates a lack of alignment with regulations. This study seeks to examine the discrepancies in CSR implementation by oil mining companies and strategies to address the issues. This research utilizes a doctrinal research method, focusing on the examination and analysis of literaturebased data including legislation, regulations, and journal articles. The findings reveal that, first, CSR funds are not derived from company profits but are obtained from cost recovery. Secondly, CSR funds have not been directed towards enhancing community welfare, particularly in ring I. These inconsistencies highlight the failure of oil and gas mining companies in Bentuni Bay, West Papua, to adhere to the CSR guidelines outlined in Law No. 40 of 2007 on Limited Liability Companies and West Papua Special Provincial Regulation No. 3 of 2019.