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Austrian Journal of Humanities and Social Sciences, Issue 3-4/2015

Legal implication of regulating CSR in local regulation (study on local law of Kutai Kartanegara, No. 10, year 2013, About corporate social responsibility)

DOI: https://doi.org/10.29013/AJH-15-3.4-65-71

Pages: 65 - 71

Authors: Dodik S. N., Eko R. N.

Abstract: This paper will analyze conflicting contents between Kutai Kartanegara’s Local Law No. 10, Year 2013, on Corporate Social Responsibility with the upper legislation on CSR In Indonesia and also will make short recommendations on how to challenge the local law. By using legal normative approach as the research methodology, this study found that none of higher law regulating CSR giving a mandate to enact local law on CSR and some of its substance contradict with the basic values of CSR as business ethics

Keywords: CSR, Business Ethics, and Local Regulation

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