Pelaksanaan Corporate Social Responsibility Bagi Perusahaan Dalam Rangka Menciptakan Eksistensi Perusahaan Di Masyarakat (tinjauan Dari Perspektif Bisnis Dan Norma Hukum)
Year: 2026
Type: article
Abstract: Corporate Social Responsibility (CSR) has evolved from a voluntary ethical commitment into a legal obligation that plays a strategic role in maintaining corporate sustainability and strengthening corporate legitimacy within society.This study aims to examine the implementation of Corporate Social Responsibility in creating corporate existence from both business and legal perspectives.The research employs a normative juridical method using statutory, conceptual, and literature approaches.The analysis focuses on the development of CSR concepts, the relationship between business ethics and corporate governance, and the legal implications of CSR regulation under Law Number 25 of 2007 concerning Investment and Law Number 40 of 2007 concerning Limited Liability Companies.The findings indicate that CSR has shifted from a moral responsibility based on business ethics toward a mandatory legal obligation that must be implemented by companies, particularly those operating in or related to natural resources.CSR implementation not only fulfills statutory requirements but also contributes to strengthening corporate reputation, stakeholder trust, social legitimacy, environmental sustainability, and long-term business continuity.The integration of ethical business principles with legal compliance enables companies to create sustainable value while maintaining harmonious relationships with stakeholders.Therefore, CSR should no longer be viewed merely as a corporate expense but as a strategic investment that enhances corporate competitiveness and ensures the company's long-term existence within society
Institution: Universitas Surakarta
Language: English
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7221279331