Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

A Comparative Study of the Setting on Corporate Social Responsibility (CSR) in Japan and Corporate Social and Environmental Responsibility (CSER) in Indonesia

Authors
Sri Bakti Yunari1, *
1Faculty of Law, Universitas Trisakti, Jakarta, 14410, Indonesia
*Corresponding author. Email: sri.by@trisakti.ac.id
Corresponding Author
Sri Bakti Yunari
Available Online 29 December 2022.
DOI
10.2991/978-2-494069-49-7_120How to use a DOI?
Keywords
Comparative; CSR; CSER; Jepang; Indonesia
Abstract

This study aims to analyze the regulation of CSR in Japan and explain the similarities and differences between the regulation and the mandatory-based Corporate Social and Environmental Responsibility (CSER) in Indonesia. The concept of Corporate Social Responsibility (CSR) has been known in Japan with the term Sampo Yoshi (Triple Satisfaction) philosophy of good for the seller, the buyer, society a traditional Japanese strategy for corporate longevity. Therefore, Japan is the country with the largest number of participants in the Global Reporting Initiative (GRI), where currently GRI is the most recognized CSR reporting system in the world. Using legal research methods, sourced from secondary legal materials, which were analyzed prescriptively with a statutory and comparative approach. It was obtained a study of CSR arrangements in Japan adhering to Confucianism (life and working together) shape the business culture since then, and has been very consistent with the concept of triples bottom line today. Meanwhile in Indonesia, the provision of CSER has been mandatory in Article 74, Law No. 40/2007. However, in substance, CSR in Japan and CSER in Indonesia arrangements have similarities and differences. The results of this study are expected to have implications for the discussion of the CSR Bill in the national legislation program.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2022
ISBN
10.2991/978-2-494069-49-7_120
ISSN
2352-5398
DOI
10.2991/978-2-494069-49-7_120How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Sri Bakti Yunari
PY  - 2022
DA  - 2022/12/29
TI  - A Comparative Study of the Setting on Corporate Social Responsibility (CSR) in Japan and Corporate Social and Environmental Responsibility (CSER) in Indonesia
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 722
EP  - 726
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_120
DO  - 10.2991/978-2-494069-49-7_120
ID  - Yunari2022
ER  -