Corporate Social and Environmental Responsibility Regulation and Implementation in Indonesia: Contribution for Sustainable Development or Legalized Robbery?

Tresnawati

2021

Abstract

Initiated from Burtland Reports in 1987, sustainable development is the idea that human societies must live and meet their needs without compromising the ability of future generations to meet their own needs. Corporate Social and Environmental Responsibility (CSER), or commonly known as CSR is the implementation of sustainability development. CSR in Indonesia are perceived merely from financial aspects. Condition is even worsening due to the fact that there is no limitation regulation on how much a company shall contribute, or who will authorize how much has the company contribute while the total amount will reduce their taxable income? Every Province, City and Regent also has different regulations relating to Corporate Social and Environmental Responsibility, which leads to overlapping regulations with Central Government Regulation. Not to mention another burdensome compulsory cost, national or territorial tax. Those overlapping regulations are applicable to the same object, Company or Corporation. No wonder, planning for enactment of Corporate Social and Environmental Responsibility has faced many rejections, particularly from business actors. Undeniably, there must be balance on regulations and implementations of Corporate Social and Environmental Responsibility, or this might also affect the assessment of ease of doing business in Indonesia. Some recommendation on this matter will be offered in this article. This article would use the statute and comparative approach, in a normative scheme.

Paper Citation

in Harvard Style

Tresnawati. (2021). Corporate Social and Environmental Responsibility Regulation and Implementation in Indonesia: Contribution for Sustainable Development or Legalized Robbery?. In Proceedings of the 1st International Conference on Emerging Issues in Humanity Studies and Social Sciences - Volume 1: ICE-HUMS, ISBN 978-989-758-604-0, pages 312-321. DOI: 10.5220/0010751400003112

in Bibtex Style

@conference{ice-hums21,
author={Tresnawati},
title={Corporate Social and Environmental Responsibility Regulation and Implementation in Indonesia: Contribution for Sustainable Development or Legalized Robbery?},
booktitle={Proceedings of the 1st International Conference on Emerging Issues in Humanity Studies and Social Sciences - Volume 1: ICE-HUMS,},
year={2021},
pages={312-321},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010751400003112},
isbn={978-989-758-604-0},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st International Conference on Emerging Issues in Humanity Studies and Social Sciences - Volume 1: ICE-HUMS,
TI - Corporate Social and Environmental Responsibility Regulation and Implementation in Indonesia: Contribution for Sustainable Development or Legalized Robbery?
SN - 978-989-758-604-0
AU - Tresnawati.
PY - 2021
SP - 312
EP - 321
DO - 10.5220/0010751400003112