BEBERAPA PERSOALAN HUKUM SEPUTAR TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERSEROAN DALAM PERUNDANG-UNDANGAN EKONOMI INDONESIA

Abstract

Article 74 of the Company Act Number 40 of the year 2007
states that the concept of Corporate Social Responsibility is a
mandatory and must be exercised by companies that activating
in the natural recourses sector. This concept will also be
elaborated and regulated further by a Government Regulation.
To anticipate the issuance of such regulation, the author of
this article argues that there are some basic legal problems
that should be dealt first. These problems are (a) the exact
meaning of ‘company that activating in the natural resources’,
or in the other words, the kind of companies that must observes
the legal obligation to implement CSR (b) the necessity to
harmonise and to synchronise some articles of several laws
and regulations that also deal with the issue of CSR (c) the
legal sanction for companies which disobeying the legal
obligation of CSR, and (d) the overlapping of the CSR as legal
obligation for private companies and the CSR which
specifically designed for state-owned companies, known as
Program Kemitraan dan Bina Lingkungan (PKBL). To analyse
these problems, the author examines also the decision of the
Mahkamah Konstitusi Number 53/PUU-VI/2008 dated on April
15, 2009 which deciding the compatibility of Article 74 of the
Company Act with the basic legal norm of the Indonesian
Constitution of 1945.