Kajian Normatif Pertanggungjawaban Perusahaan atas Pelaksanaan dan Pelaporan CSR Berdasarkan PP Nomor 47 Tahun 2012
DOI:
https://doi.org/10.62383/prosemnashuk.v2i2.75Keywords:
Accountability, Corporate Social Responsibility, Legal Obligation, Mining Industry, Social and Environmental ResponsibilityAbstract
TJSL/CSR in Indonesia is regulated as a legal obligation (mandatory) for companies engaged in the natural resources sector. Its success depends on the principle of accountability, which requires transparency and responsibility. This normative-juridical study evaluates the application of accountability principles in the mining sector. Normatively, PP 47/2012 requires CSR to be listed as an expense and focused on sustainable development (PPM). However, this regulation is not robust because it does not set a minimum fund allocation or clear program boundaries, allowing for multiple interpretations. Empirically (Sekotong case study), accountability is implemented in a formalistic manner, consisting only of one-way administrative reports without meaningful participation from the affected communities. A significant weakness is apparent when dealing with the increase in illegal gold mining (PETI) in legal concession areas. This situation results in a vacuum of responsibility. Companies can claim environmental damage caused by PETI, so that responsibility does not successfully ensnare corporate negligence in prevention efforts. The CSR accountability structure in Indonesia is weak because it only emphasizes activities that are carried out, not negligence that is overlooked. Regulatory reform is needed so that accountability includes passive responsibility to ensure that TJSL functions as a significant instrument of sustainable development.
Downloads
References
Agus Salim. (2019). Dampak sosial-ekonomi dan lingkungan industri pertambangan di Indonesia. Jurnal Pembangunan Wilayah dan Kota, 15(2), 125.
Asshiddiqie, J. (2010). Perihal undang-undang. Rajawali Pers.
Badan Pemeriksa Keuangan Republik Indonesia. (2021). Program CSR diprioritaskan untuk ring satu. https://kalsel.bpk.go.id/wp-content/uploads/2021/12/Program-CSR-diprioritaskan-untuk-Ring-Satu.pdf
E., H. (2005). Accountability. Public Administration Review, 65(1), 30–31.
Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business (pp. 70–72). Capstone Publishing.
Ibrahim, J. (2006). Teori dan metodologi penelitian hukum normatif. Bayumedia Publishing.
Kamus Besar Bahasa Indonesia (KBBI) V. (2016). Tanggung jawab. Badan Pengembangan dan Pembinaan Bahasa, Kemendikbud Ristek.
Maimunah, S. (2022). Tata kelola tambang dan marginalisasi masyarakat lokal: Studi kasus NTB. Jaringan Advokasi Tambang - JATAM. (pp. 45–48).
Manurung, A. A. (2016). Analisis yuridis penerapan PP Nomor 47 Tahun 2012 tentang tanggung jawab sosial dan lingkungan perseroan terbatas (Studi pada PTPN IV Unit Pasir Mandoge). Premise Law Journal, 4, 14177. https://www.neliti.com/publications/14177/
Matheosz, M. C. (2024). Tinjauan yuridis terhadap tanggung jawab sosial dan lingkungan perseroan terbatas. Lex Privatum, 13(3). https://ejournal.unsrat.ac.id/index.php/lexprivatum/article/view/54857
Muhammad, B. H. (2023). Problem yuridis pertanggungjawaban korporasi atas kerusakan lingkungan akibat PETI dalam wilayah IUP. Jurnal Hukum Lingkungan (Fiktif), 8(1), 55.
Peraturan Pemerintah Republik Indonesia Nomor 47 Tahun 2012 tentang tanggung jawab sosial dan lingkungan perseroan terbatas, Pasal 1 Angka 3.
Peraturan Pemerintah Republik Indonesia Nomor 47 Tahun 2012 tentang tanggung jawab sosial dan lingkungan perseroan terbatas.
Pranoto, A. R., & Yusuf, D. (2016). Program CSR berbasis pemberdayaan masyarakat menuju kemandirian ekonomi pasca tambang di Desa Sarijaya. Jurnal Ilmu Sosial Dan Ilmu Politik, 18(1), 39–50. https://doi.org/10.22146/JSP.13094
Radbruch, G. (2006). Legal philosophy (T. L. B. terj.). Oxford University Press.
Rahardjo, S. (2009). Hukum dan perubahan sosial. Genta Publishing.
SIP Law Firm. (2025, September 17). Kewajiban melakukan CSR pada perusahaan tambang. Siplawfirm.id. https://siplawfirm.id/kewajiban-melakukan-csr-pada-perusahaan-tambang/?lang=id
Sudiarso, M. D. P., & Darmini, N. (2017). Pengaturan corporate social responsibility (CSR) setelah berlakunya Peraturan Pemerintah Nomor 47 Tahun 2012 tentang tanggung jawab sosial dan lingkungan perseroan terbatas. Universitas Gadjah Mada.
Sudibyo, B. (2011). Teori efektivitas dan pengukuran kinerja (pp. 15–17). Rajawali Pers.
Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 tentang perseroan terbatas.
Utrecht, E. (1962). Pengantar dalam hukum Indonesia. Ichtiar Baru.
