Legal Approaches to CSR in COVID and Post-COVID Times: Experiences and Lessons from Indonesia
摘要
This chapter examines the recent changes to the CSR regulations, norms and listing guidelines for selected companies in Indonesia in response to the CSR pandemic for companies’ support, if any. This article critiques the state of compliance with CSR regulatory framework by companies in Indonesia. The chapter also helps to understand companies’ managerial approaches and orientations to CSR as revealed through the quality, language and design of their disclosures. The chapter would conclude by providing policy-based and practical suggestions and recommendations for better CSR compliance and, thus, more effective corporate governance.