PEMBERIAN COST RECOVERY TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN HULU MIGAS

This study discusses the provision of cost recovery for Corporate Social Responsibility contained in upstream oil and gas companies. Based on Law Number 40 of 2007 concerning Limited Liability Companies, Corporate Social Responsibility is a company's commitment to contribute to improving the we...

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Main Author: Zhafirah Ajrina Akbar, (Author)
Format: Book
Published: 2022-01-10.
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520 |a This study discusses the provision of cost recovery for Corporate Social Responsibility contained in upstream oil and gas companies. Based on Law Number 40 of 2007 concerning Limited Liability Companies, Corporate Social Responsibility is a company's commitment to contribute to improving the welfare of society and the environment. Corporate Social Responsibility costs should be the responsibility of the company, in this case the upstream oil and gas company. However, the costs of Corporate Social Responsibility can be reimbursed in the form of cost recovery in the upstream oil and gas industry. Therefore, this study was conducted to find out how the Company Law generally regulates when a company is obliged to implement Corporate Social Responsibility and to find out what the implementation of Corporate Social Responsibility in upstream oil and gas companies should be. The method used in this research is normative research, which uses a statutory approach and a conceptual approach in analyzing. The results of this study indicate that there is still a legal vacuum in the company law regarding the timing of the implementation of Social and Environmental Responsibility which then creates legal uncertainty in the concept of implementing Corporate Social Responsibility contained in Indonesian regulations. 
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