Abstract

The social and environmental responsibilities or Corporate Social Responsibility (CSR) required by companies are still not fully understood and complied with, and there are even differences of opinion. Aside from that, there are no clear policies governing consequences for corporations that do not meet their CSR requirements. The purpose of this research is to find answers to the problems, first, what are the criteria for companies that are obliged to carry out CSR responsibilities? second, how can businesses comply with and implement their CSR obligations? Third, what are the legal consequences and fines for corporations that do not meet their CSR obligations? This study uses a normative research method with a statutory regulatory approach (Statute Approach) by examining statutory regulations and related legal materials. From the resulting analysis, it can be concluded that, firstly, companies that engage in natural resource-related commercial operations that have an impact on the quality of natural resources and have the potential to harm the environment and the natural world meet the requirements for being required to fulfill corporate social responsibility (CSR) obligations, secondly, that the organization complies with and implements CSR duties. It is important to continuously educate people about these obligations, which can benefit the company as well as the environmental community, thirdly, legal certainty surrounds CSR obligations as a mandate that must be followed by businesses that are required to do so, and there are consequences in place for businesses that fail to adhere to these requirements. The findings of this study serve as suggestions for interested and authorized parties in developing policies connected to CSR requirements.