Corporate Social Responsibility as a Strategic Instrument for Environmental Health in Indonesia: Comparative Lessons From India and the European Union
DOI:
https://doi.org/10.23917/laj.v11i1.18866Keywords:
corporate social responsibility, environmental health, legal reform, corporate accountability, environmental justice, tanggung jawab sosial dan lingkungan perusahaan, kesehatan lingkungan, reformasi hukum, pertanggungjawaban korporasi, keadilan lingkunganAbstract
ABSTRACT
This study examines the legal framework governing corporate social responsibility (CSR) in Indonesia and explores how CSR can be repositioned as a strategic instrument for advancing environmental health. The purposes of this research are to identify the legal foundations of CSR relevant to environmental protection, to assess the contribution of corporate CSR initiatives to environmental health outcomes, and to formulate a regulatory framework that transforms CSR from symbolic compliance into a measurable public health strategy. This research employs a normative juridical method with statutory, conceptual, and comparative approaches, supported by qualitative content analysis of CSR reports and sustainability disclosures published by companies operating in environmentally sensitive sectors between 2021 and 2025. The findings reveal that although Article 74 of Law No. 40 of 2007 makes CSR mandatory, the framework operates as lex imperfecta: it lacks enforceable standards, health-oriented performance indicators, and integration with environmental health regulation, so corporate practice remains dominated by visibility-driven programs whose health impacts cannot be verified. The results provide policymakers with a four-pillar reform framework covering normative standards, health impact assessment, state supervision, and incentives, and offer corporations practical guidance for aligning CSR with national health priorities. The novelty of this study lies in bridging corporate law and environmental health law within a single analytical framework and in drawing comparative lessons from India and the European Union, dimensions that previous Indonesian CSR scholarship has largely examined separately.
Keywords: corporate social responsibility; environmental health; legal reform; corporate accountability; environmental justice
ABSTRAK
Penelitian ini menganalisis kerangka hukum yang mengatur tanggung jawab sosial dan lingkungan perusahaan (Corporate Social Responsibility atau CSR) di Indonesia serta mengkaji reposisi CSR sebagai instrumen strategis dalam mendukung peningkatan kesehatan lingkungan. Penelitian ini bertujuan untuk mengidentifikasi landasan hukum CSR yang berkaitan dengan perlindungan lingkungan, menganalisis kontribusi implementasi CSR perusahaan terhadap peningkatan kualitas kesehatan lingkungan, serta merumuskan model regulasi yang mampu mentransformasikan CSR dari sekadar pemenuhan kewajiban normatif menjadi instrumen kebijakan kesehatan masyarakat yang terukur. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan peraturan perundang-undangan, pendekatan konseptual, dan pendekatan komparatif. Analisis didukung oleh analisis isi (content analysis) secara kualitatif terhadap laporan CSR dan laporan keberlanjutan (sustainability reports) yang diterbitkan oleh perusahaan-perusahaan yang beroperasi pada sektor-sektor yang memiliki dampak signifikan terhadap lingkungan selama periode 2021–2025. Hasil penelitian menunjukkan bahwa meskipun Pasal 74 Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas mewajibkan pelaksanaan CSR, pengaturannya masih bersifat lex imperfecta karena belum dilengkapi dengan standar pelaksanaan yang dapat ditegakkan, indikator kinerja yang berorientasi pada kesehatan lingkungan, maupun integrasi dengan regulasi di bidang kesehatan lingkungan. Kondisi tersebut menyebabkan implementasi CSR masih didominasi oleh program-program yang berorientasi pada pencitraan (visibility-driven programs), sementara dampaknya terhadap kesehatan lingkungan belum dapat diukur maupun diverifikasi secara objektif. Penelitian ini menawarkan model reformasi regulasi yang bertumpu pada empat pilar utama, yaitu penguatan standar normatif, penerapan mekanisme penilaian dampak kesehatan (Health Impact Assessment), penguatan fungsi pengawasan oleh negara, serta penyediaan skema insentif bagi perusahaan yang menunjukkan kinerja CSR yang efektif. Selain memberikan kontribusi bagi pembentukan kebijakan publik, penelitian ini juga menawarkan pedoman praktis bagi dunia usaha untuk menyelaraskan implementasi CSR dengan prioritas pembangunan kesehatan nasional. Kebaruan penelitian ini terletak pada integrasi perspektif hukum perusahaan dan hukum kesehatan lingkungan dalam satu kerangka analisis yang komprehensif, serta penyajian pembelajaran komparatif dari India dan Uni Eropa sebagai rujukan bagi reformasi regulasi CSR di Indonesia.
Kata Kunci: tanggung jawab sosial dan lingkungan perusahaan; kesehatan lingkungan; reformasi hukum; pertanggungjawaban korporasi; keadilan lingkungan.
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