Author(s): Supriyadi, Mundakir, Nor Hadi, Abdul Haris Naim, Abdul Karim, Alona Obozna
Corporate Social Responsibility (CSR) in European countries that are morally ethical and voluntary. This is different from Indonesia, companies have an obligation to provide CSR as a form of social responsibility to the surrounding environment. The hope is that it can make a major contribution to improving the quality of the welfare of the people so that it is regulated by law. This means that if the company does not provide CSR then it should be subject to legal sanctions but these sanctions are not clearly stated. This lack of clarity will make it difficult for law enforcement. This study analyzes the law enforcement of CSR against companies. This research is a library research which is analyzed by juridical normative with qualitative approach method. law enforcement, in substance, must be constructed with other laws, meaning that not only the UUPT but also the UUPPLH so that there is clarity on sanctions. Law enforcement besides being influenced by legal structure of legal structure and legal culture. All three are interrelated so that law enforcement can be carried out in accordance with the provisions.