Legal Implications of Mining Corporate Social Responsibility Implementation in East Kalimantan Local Community Empowerment

A form of responsibility that can be taken to reduce the impact of the mining business is the implementation of a Corporate Social Responsibility (CSR) program. This study aims to analyze the legal implications of implementing the social responsibility of mining companies in empowering local communities in East Kalimantan. The research method used is normative juridical by implementing the Limited Liability Company Law which regulates CSR. The data collection technique uses a literature study with a historical and comparative approach. The results show that CSR is a program that must be implemented by companies operating in the field and/or related to natural resources under Law Number 40 of 2007 concerning Limited Liability Companies. CSR programs to empower local communities must be implemented under applicable principles, namely sustainability, accountability, and transparency. CSR programs are very important for the community's welfare, especially in the environmental, social, and economic fields. If this program is not implemented, it will harm the company, the environment, and the community. This program has been well implemented under the principles, laws, and regulations applicable by mining companies in East Kalimantan. The East Kalimantan Provincial Government has implemented a Clean and Clear program for mining companies that do not implement CSR.