"
ABSTRAKSuatu Perseroan Terbatas memiliki tanggung jawab untuk mencari profit
sebanyak-banyaknya. Namun, selain tanggung jawab tersebut ada suatu tanggung
jawab yang melampaui tanggung jawab ekonomi semata, yaitu tanggung jawab
Perseroan terhadap stakeholders-nya yang disebut sebagai Corporate Social
Responsibility (CSR). Namun di Indonesia, pengaturan tentang CSR masih
banyak menuai pro dan kontra. CSR secara internasional dipahami sebagai suatu
tanggung jawab perusahaan kepada stakeholder-nya yang bersifat voluntary. Di
Indonesia, sifatnya telah bergeser menjadi mandatory yang dicerminkan melalui
wujud peraturan dan perundangan di Indonesia. Penelitian ini dilaksanakan
melalui metode yuridis normatif yang dilakukan dengan meninjau Undang-
Undang Perseroan Terbatas, Peraturan Pemerintah, dan Peraturan Daerah tentang
CSR, ditemukan banyak pergeseran sifat CSR yang menimbulkan banyak
permasalahan pada implementasinya. Permasalahan tersebut paling banyak
ditemui pada berbagai Peraturan Daerah yang berbeda-beda pengaturannya,
misalnya pada aspek pembiayaan, penetapan sanksi yang terlalu ketat, dan lain
sebagainya. Hal ini berpotensi dapat merusak iklim investasi di Indonesia karena
tidak adanya kepastian hukum dalam mengimplementasikan CSR. Kurangnya
kesatuan pemahaman terhadap maksud, tujuan, dan prinsip dari CSR merupakan
pemicu kesalahpahaman dari implementasi CSR. Sehingga ada baiknya jika
regulator di Indonesia berpedoman pada pemahaman CSR yang diakui melalui
berbagai pedoman intrernasional seperti UN GlobalCompact, ISO 26000, dan
OECD Guidelines.
ABSTRACTA limited liability company has a responsibility to gain profit as much as possible.
Beside the responsibility as stated before, there is another responsibility that
exceeds the economic responsibility, which is the responsibility to look after the
stakeholders of the company, known as Corporate Social Responsibility (CSR).
However, the law of CSR in Indonesia reap many of the pros and cons. CSR is
internationally understood as a company?s responsibility to its stakeholder under a
voluntary characterized. However, the CSR?s character in Indonesia is turned into
mandatory characterized which can be found under Indonesia?s rules and
regulations. Through an analytical juridical method, this research is conducted by
reviewing Indonesian Company Law, Government Regulation, and several Local
Regulations about CSR, found a lot of shifted character on CSR that caused many
problems in the implementation. Most of the common problems are encountered
under various of Local Regulations? arrangement, for the examples on the
financing, punishments, and many other aspects. These problems may potentially
jeopardize the investment atmosphere in Indonesia because the lack of legal
certainty in implementing the CSR. The lack of the unity of the concepts, purpose
and objects, and also the basic principles of CSR became the trigger of the missed
implementation of CSR. Therefore, it will be good if Indonesian legislative board
are following the CSR concept and understandings under international guidance
such as The UN Global Compact, ISO 26000, and The OECD Guidelines."
