Reconstruction of Corporate Social Responsibility Legal in Realizing Good Corporate Governance

Corporate Social Obligation has been normatively stated as a commitment to organizations operating in fields related to fixed assets as regulated in Article 74 of Regulation Number 40 of 2007 concerning Limited Liability Organizations. Corporate Social Responsibility (CSR) programs are long-term efforts that are useful for limiting social risks, and the ability to realize the image of an organization according to the general public. The type of research used is normative research with a conceptual approach and statutory regulations. The success of a national program such as the CSR program cannot be separated from the participation of various parties such as the local government and the community around the company. Development that utilizes social capital shows good success, so it is said that social capital is one of the conditions for the success of a development program. Social capital does not lie in individuals but in groups and even countries. Social relations are an impression of participation and coordination between citizens which are based on dynamic and proportional social ties, apart from that standards and informal organizations will generally strengthen each other.