URGENSI ETIKA BISNIS DALAM WUJUDKAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN SESUAI UNDANG-UNDANG NO. 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS

Abstract

The implementation of social and environmental responsibility or commonly called Corporate Social Responsibility (CSR) is a function of the company in realizing social responsibility towards the environment and related parties in order to create a healthy and prosperous society. The method in this study is the Normative Juridical Approach, namely law is conceptualized as norms, rules, principles or dogmas. Juridical Sociological Approach (Empirical), namely law as a symptom of society as a social institution or patterned behavior, this approach is known as empirical legal research or sociological legal research. Social and environmental responsibility even though it is not mandatory normatively in legislation but from the moral aspect of CSR this is a manifestation of social ethics and concern for a company towards the environment and society.