This paper explores the provisions of Corporate Social Responsibility (CSR) under Indonesian national law, placing them within the broader context of global CSR practices and speculative perspectives on corporate governance. Indonesia’s regulatory framework for CSR, particularly Law No. 40/2007 on Limited Liability Companies, mandates social and environmental responsibilities for certain businesses, especially in natural resource sectors. The study examines how these provisions align with, diverge from, or influence global CSR trends, focusing on the balancing act between legal obligations and voluntary initiatives. By analyzing international viewpoints on CSR—ranging from corporate ethics to investor expectations—the paper assesses how Indonesia’s approach fits into worldwide debates on sustainability, accountability, and corporate citizenship. This analysis aims to provide a speculative understanding of the future trajectory of CSR practices in Indonesia, highlighting potential challenges and opportunities within a globally interconnected economy.

CSR provisions, Indonesian national law, global perspective

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