PREDIKTABILITAS REGULASI TANGGUNGJAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) DI INDONESIA
Abstract
Tanggungjawab Sosial Perusahaan (Corporate Social Responsibility) di Indonesia ditetapkan sebagai kewajiban hukum perusahaan. Tujuannya adalah untuk mewujudkan kepastian hukum terhadap pelaksanaan CSR bagi perusahaan. Namun demikian, meregulasi CSR dalam perundang-undangan sebagai model ternyata menimbulkan permasalahan. Sejumlah perundang-undangan mulai dari peraturan pemerintah pusat dan peraturan daerah mengatur CSR dengan pendekatan dan tujuan yang berbeda. Keadaan ini justru menimbulkan ketidakpastian pelaksanaan CSR. Hal ini tidak sesuai dengan tujuan hukum dalam dunia usaha yang semestinya mewujudkan keadaan yang terprediksi (predictable).
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