PEMAKNAAN KEMBALI TERHADAP TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Abstract
The concept of social and environmental responsibility or commonly referred to as corporate social responsibility continues to experience rapid development. Stakeholder theory provides new thinking related to the meaning of the concept of social and environmental responsibility in Indonesia with various stakeholder perspectives. Issues related to the meaning of corporate social and environmental responsibility at present based on laws and regulations need to be discussed in re-defining corporate social and environmental responsibility due to regulatory uncertainty caused by the spread of arrangements related to social and environmental responsibility in Indonesia . In Indonesia, the terms used in the laws and regulations are very diverse, in Indonesia the meaning of mandatory Corporate Social Responsibility develops from the concept of Corporate Social Responsibility which other countries or formerly voluntary. This study uses a normative juridical method and concept approach. In interpreting the concept of corporate social and environmental responsibility it needs to be understood that the responsibility of a company in carrying out social and environmental responsibility cannot be separated from the existence of corporate, legal, economic and environmental instruments.
Konsep tanggung jawab sosial dan lingkungan atau biasa disebut dengan istilah corporate social responsibility terus mengalami perkembangan dengan pesat. Stakeholder theory memberikan pemikiran baru terkait dengan pemaknaan terhadap konsep dari tanggung jawab sosial dan lingkungan yang ada di Indonesia dengan berbagai perspektif pemangku kepentingan yang ada. Permasalahan terkait dengan pemaknaan tanggung jawab sosial dan lingkungan perusahaan pada saat ini berdasarkan peraturan perundang-undangan perlu di lakukan pembahasan dalam memaknai kembali tanggung jawab sosial dan lingkungan perusahaan dikarenakan ketidakpastian pengaturan yang diakibatkan oleh adanya penyebaran pengaturan terkait dengan tanggung jawab sosial dan lingkungan ini di Indonesia. Di Indonesia sendiri istilah yang digunakan dalam peraturan perundang-undanganya sangat beragam, di Indonesia pemaknaan terhadap Corporate Social Responsibility yang bersifat mandatory menjadi berkembang dari konsep Corporate Social Responsibility yang mana negara-negara lain atau dulunya bersifat voluntary. Penelitian ini menggunakan motode yuridis normatif dan pendekatan konsep. Dalam memaknai konsep dari tanggung jawab sosial dan lingkungan perusahaan perlu untuk dipahami bahwa tanggung jawab suatu perusahaan dalam menjalankan tanggung jawab sosial dan lingkungan tidak terlepas dari adanya instrumen perseroan, hukum, ekonomi dan lingkungan.
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