As one of the national economy activator, a company holds a very
vital role in the development of the State. The effort was realized in organize
the public benefit, fostering incomes, provide services, employment, and so on.
In addition to these roles, the company also has Environmental and Social
Responsibility because the company is very closely related to the parties that
support the passage of operations or commonly referred to stakeholders, both internal
and external.
The government issued several regulations that govern environmental
and social responsibility. Among them are: Article 74 of Law No. 40 of 2007 on
Limited Liability Company, Article 15 of Law No. 25 of 2007 on Investment and
Government Regulation No. 47 of 2012 on Corporate Social Responsibility and
Environmental of Limited Liability Company. In article 1 number 3 of Law No. 40
of 2007 on Limited Liability Company, Environmental and Social Responsibility
or Tanggung
Jawab Sosial dan Lingkungan
(TJSL) is defined as: “a Company’s commitment
to taking part in sustainable economic development in order to improve the
quality of life and environment, which will be beneficial for the Company
itself, the local community and society in general”. When studied in depth,
there are some legal issues that can be found in the rules, which are: (a) Environmental
and Social Responsibility as a legal duty (b) the restrictions of the company which
is required to implement the Environmental and Social Responsibility (c)
synchronization and harmonization with other legislation.
