The Implementation of Good Corporate Governance to Increase Corporate Social Responsibility on the Ethics of Business Perception

This article was written for highlights the importance of implementing Corporate Social Responsibility for companies as a social responsibility, and analyse the approaches that can be taken in implementing Corporate Social Responsibility. The purpose of this paper is to understand the concept of Good Corporate Governance Implementation in a company. So that the company can Improve Corporate Social Responsibility from various lines, especially the triple bottom lines (Financial, Social, and Environmental). The research method used is a qualitative approach with a type of normative juridical research and document study. The approach used is the Statute Approach and descriptive approach. Primary legal materials consist of the 1945 Constitution of the Republic of Indonesia, Law Number 40 of 2007 concerning Limited Liability Companies, and Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies. Data collection techniques through literature studies. The data analysis method used is descriptive qualitative. The results in this study are on the application of business ethics of a company in accordance with Law Number 40 of 2007 concerning Limited Liability Companies and Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies. In fact, there are several elements that make the implementation of CSR successful in a company, the most important of which is how to create a comprehensive GCG. The implementation of CSR can be comprehensive and efficient if it is continuously carried out by developing and actively implementing GCG principles within the company. The implementation of social and environmental responsibility must be included in the Company's annual report and accounted for to the GMS in accordance with Article 6 of Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies.