LIABILITY FOR A LIMITED COMPANY ENVIRONMENTAL DAMAGE BASED LAW NUMBER 40 OF 2007 CONCERNING LIMITED COMPANIES
A Limited Liability Company in carrying out its business activities in the field of processing natural resources is obliged to pay attention to Social responsibility in order to create a harmonious condition between the Limited Liability Company and the surrounding community in accordance with the values, norms and culture in which the Limited Liability Company carries out its business. The formulation of the problems contained in this study are: 1. How is the implementation of the responsibility of a Limited Liability Company in protecting environmental damage based on Law Number 40 of 2007 concerning Limited Liability Companies, 2. How effective is Law Enforcement for companies that damage the environment. The research method used in this study uses normative law research methods or doctrinal law, namely, legal concepts written in statutory regulations or laws that are conceptualized as rules or norms based on what society's behavior is deemed appropriate. This research resulted in the following conclusions: 1. Implementation of social responsibility provides benefits to companies in the form of increased sales as a result of branding and imagery, 2. Law enforcement has not been fully implemented against violations of environmental damage that are mandatory to protect the surrounding environment, even though Law No. 40 of 2007 concerning Limited Liability Companies, has regulated sanctions for those who violate it, but the company's commitment to participate in building the economy.
Accountability, Limited Liability Company, Environmental Damage.