The Implementation of Positive Law and Customary Law on Corporate Social Responsibility that has not provided Legal Certainty, Benefits, and Legal Justice.

This research aimed to examine the primary regulatory frameworks governing Corporate Social Responsibility (CSR) in Indonesia, encompassing both formal legal statutes and locally devised customary laws within community contexts. Employing a methodology grounded in document analysis and literature review, the study sought to elucidate the underlying disparities between customary and formal legal frameworks concerning CSR, as well as to identify shortcomings within the latter regarding CSR regulation and implementation. Findings revealed significant disparities between national legislation and customary norms, with formal laws exhibiting limited provisions for CSR while local customs exerted stronger influence over philanthropic CSR endeavours. This phenomenon was attributed to the greater resonance of local cultural values, Islamic principles, and ethical norms in shaping CSR practices, thereby overshadowing the applicability of governmental regulations within Indonesian corporate entities. [ABSTRACT FROM AUTHOR]