THE ESSENCE OF CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY FOR SUSTAINABLE DEVELOPMENT
This research is motivated by The condition that the implementation of the Corporate Social Responsibility program is one form of implementation of the concept of Good Corporate Governance. In Indonesia, related to Corporate Social Responsibility (CSR) has been regulated in legislation, so that corporate social responsibility which was originally an area of ethical and moral responsibility of the company was then sharpened by positive law into a legal obligation. The characteristics of social and environmental responsibility which were originally voluntary have then changed into a legal obligation which is mandatory in nature. This research aims toThis study addresses the issue of the nature of corporate social and environmental responsibility for sustainable development. This research is a normative legal study using philosophical, historical, statute, and conceptual approaches. The results of the study indicate that the essence of social and environmental responsibility by companies for sustainable development is the company's ongoing commitment to operate ethically and make a positive contribution to society and the environment, so that companies do not only focus on economic profits alone, but also consider the social and environmental impacts of all their operations, so that they can meet the needs of the present generation without sacrificing the ability of future generations to meet their own needs. The suggestions that the author can provide from this research are:It is hoped that the government, both regional and central governments, will formulate derivative regulations or technical guidelines that regulate the implementation of CSR in more detail and operationally, including success indicators and reporting obligations to ensure that CSR is truly implemented as a sustainable commitment.
Nature, Social Responsibility, Company, Sustainable Development.