Government Control and Environmental Corporate Social Responsibility Commitments

https://doi.org/10.29303/ius.v14i2.1839

Authors

  • Eko Nuriyatman Fakultas Hukum Universitas Jambi
  • Fitria Faculty of Law, Universitas Jambi, Indonesia
  • Lili Naili Hidayah Faculty of Law, Universitas Jambi, Indonesia
  • Hanif Hardianto Faculty of Law, Social, and Political Sciences, Universitas Terbuka, Indonesia
  • Rahmad Hendra Faculty of Law, Universitas Riau, Indonesia

Keywords:

Corporate Compliance, Environmental CSR, Environmental Accountability, Government Oversight, Regulatory Integration

Abstract

This study examines the adequacy of government oversight in ensuring corporate compliance with the environmental dimension of corporate social and environmental responsibility (TJSL). The study addresses a normative problem arising from the fragmented relationship between the corporate-law regime governing TJSL and the environmental-law regime governing environmental compliance, supervision, reporting, and enforcement. Using normative legal research with statutory and conceptual approaches, the study analyzes the coherence of Law Number 40 of 2007, Law Number 25 of 2007, Law Number 32 of 2009 as amended by Law Number 6 of 2023, Government Regulation Number 47 of 2012, and Government Regulation Number 22 of 2021. The analysis identifies regulatory fragmentation as the principal structural problem, while weak institutional integration, limited verification, inadequate environmental disclosure, and weak public participation operate as related institutional consequences. The novelty lies in reconstructing government oversight through an Integrated Environmental CSR Accountability Framework that connects TJSL obligations, environmental compliance, governmental supervision, outcome-based reporting, independent verification, public participation, and proportionate enforcement. The reconstruction proposes that Government Regulation Number 47 of 2012 be strengthened, particularly its provisions on corporate planning, reporting, and sanctions, through explicit cross-references to the environmental compliance and supervisory mechanisms under Government Regulation Number 22 of 2021. The framework shifts environmental CSR assessment from expenditure and activity-based reporting toward legally and environmentally measurable outcomes.

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Published

27-08-2026

How to Cite

Nuriyatman, E., Fitria, Naili Hidayah, L., Hardianto, H., & Hendra, R. (2026). Government Control and Environmental Corporate Social Responsibility Commitments. Jurnal IUS Kajian Hukum Dan Keadilan, 14(2), 486–505. https://doi.org/10.29303/ius.v14i2.1839

Issue

Vol. 14 No. 2 (2026): Jurnal IUS Kajian Hukum dan Keadilan

Section

Articles
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Copyright (c) 2026 Eko Nuriyatman, Fitria, Lili Naili Hidayah, Hanif Hardianto, Rahmad Hendra

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