Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility that uses natural resources for the environment and social. John Elkington packs CSR into three focuses, namely: Good companies do not only pursue mere economic profit (profit) but also have concern for environmental sustainability (planet) and community welfare (Social). CSR is regulated in Law No. 40 of 2007 concerning Limited Liability Companies Article 74 paragraphs (1), (2) (3) regulates the Company must carry out social, environmental responsibilities and these obligations are calculated at the company's expense, and recognize sanctions if not carried out. CSR can be formed with agreements that create payment obligations and debts for the company. Problems that can arise if the company is terminated bankrupt, how is the legal certainty of CSR bills, this is the purpose of this writing, which is to find out the legal certainty of CSR bills in bankruptcy decisions to achieve the principle of justice.