PERBANDINGAN KETENTUAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI TAIWAN DAN INDONESIA

Abstract

This study aims to analyze the comparison of Corporate Social Responsibility (CSR) regulations in Indonesia and Taiwan from a legal perspective. The research employs a normative juridical method using statutory, conceptual, and comparative approaches. The findings indicate that in Indonesia, CSR is referred to as Corporate Social and Environmental Responsibility (TJSLP), regulated under Article 74 of the Company Law and Government Regulation No. 47 of 2012. It is mandatory, particularly for companies operating in the natural resources sector. However, weaknesses remain in terms of supervision mechanisms and the clarity of sanctions, resulting in legal uncertainty. In contrast, Taiwan regulates CSR through the Company Act and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies, emphasizing transparency, mandatory reporting, and financial supervisory authority oversight. Although sanctions are not strictly imposed, Taiwan’s system is considered more systematic and aligned with sustainable development principles. This comparison suggests that Indonesia needs to strengthen supervision, regulatory harmonization, and legal certainty to enhance CSR implementation effectiveness.

Keywords: Corporate Social Responsibility, TJSLP, comparative law, supervision, sustainable development