Konsep Modal dan Saham dalam Anggaran Dasar dan Corporate Social Respon Badan Hukum Perserian Terbatas (PT) di Indonesia

Konsep Modal dan Saham

Abstrak

This research journal will discuss the concept of capital and shares in the articles of association and corporate social response (CSR) of limited liability companies (PT) in Indonesia. Corporate social response (CSR) is a legal obligation regulated in Law No. 40 of 2007 concerning Limited Liability Companies in Indonesia and Government Regulation No. 47 of 2012 concerning social and environmental responsibility of limited liability companies. In this context, capital and shares of PT play a very important role in supporting the implementation of CSR and how CSR policies and strategies are formulated and implemented in the company's articles of association. Capital and shares in the company's articles of association reflect the commitment of a limited liability company (PT) to social and environmental responsibility. Capital is set aside specifically for CSR activities that are formulated and implemented to advance the company. Meanwhile, shares can be used as an instrument to raise additional funds through the issuance of new shares allocated for CSR projects and how company policies must be transparent and accountable so as to increase investor and public trust.  In addition, more about CSR that has an impact on the company and sustainable business in the long term. Effective CSR implementation can improve the positive image of the company, attract customers, and business partners. The results of the study show that the integration of the concept of capital and shares in the CSR articles of association of PT in Indonesia can provide a significant contribution to sustainable development and community welfare.