Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand

Martono Anggusti(1), Fitri Yanni Dewi Siregar(2email), Ruetaitip Chansrakaeo(3)


(1) Faculty of Law, Universitas HKBP Nommensen, Medan, Indonesia orcid
(2) Faculty of Law, Universitas Medan Area, Medan, Indonesia
(3) Faculty of Humanities and Social Sciences, Valaya Alongkorn Rajabhat University, Pathum Thani, Thailand orcid
email Corresponding Author
CrossMark

Abstract


Introduction: Corporate Social Responsibility (CSR) has evolved over time, reflecting changes in corporate thinking and practices regarding their relationships with society and the environment.

Purposes of the Research: This research aims to analyze the regulation and implementation of CSR in Indonesia to compare it with CSR regulations in other Southeast Asian countries, namely Malaysia and Thailand.

Methods of the Research: This research is a normative legal study that emphasizes a conceptual and legislative approach.

Results of the Research: The development of the concept of CSR began in the 18th century by Robert Owen, who provided facilities for employees. CSR rapidly evolved in the 20th century, with large companies in the US establishing social departments. Milton Friedman's thinking about profit as the primary goal of business and John Elkington's concept of the "triple bottom line" also influenced the development of CSR. CSR functions as the moral responsibility of companies towards society and the environment, implemented through transparency, ethics, and responsible business decisions. In Indonesia, CSR has been regulated by law since 2007, with the aim of improving the quality of life and supporting sustainable development. A comparison of CSR regulations in Indonesia, Malaysia, and Thailand shows that although their goals are similar, namely to encourage corporate contributions to social and environmental development, their approaches differ. Indonesia implements strict legal obligations, Malaysia combines voluntary elements with supportive regulations, while Thailand prioritizes a cultural and voluntary approach with government recognition. Thailand is recognized as the best example in the implementation of CSR in ASEAN, with a higher quality of implementation compared to other countries.

Keywords


Comparative Law; Corporate Social Responsibility; Southeast Asia.


DOI


10.47268/sasi.v31i2.2984

Published


2025-07-20

How To Cite


APA: Anggusti, M., Dewi Siregar, F.Y., & Chansrakaeo, R. (2025). Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand. SASI, 31(2), 188-200. DOI: https://doi.org/10.47268/sasi.v31i2.2984.
IEEE: M. Anggusti, F.Y. Dewi Siregar, and R. Chansrakaeo, "Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand", SASI, vol. 31, no. 2, pp. 188-200, Jul. 2025. Accessed on: Jul. 23, 2025. [Online]. Available DOI: https://doi.org/10.47268/sasi.v31i2.2984
Harvard: Anggusti, M., Dewi Siregar, F.Y., and Chansrakaeo, R., (2025). "Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand". SASI, Volume 31(2), pp. 188-200. [Online]. Available DOI: https://doi.org/10.47268/sasi.v31i2.2984 (Accessed on: 23 July 2025)
Chicago: Anggusti, Martono, Fitri Yanni Dewi Siregar, and Ruetaitip Chansrakaeo. "Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand." SASI 31, no. 2 (June 26, 2025): 188-200. Accessed July 23, 2025. doi:10.47268/sasi.v31i2.2984
Vancouver: Anggusti M, Dewi Siregar FY, Chansrakaeo R. Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand. SASI [Internet]. 2025 Jul 20 [cited 2025 Jul 23];31(2):188-200. Available from: https://doi.org/10.47268/sasi.v31i2.2984
MLA 8th: Anggusti, Martono, Fitri Yanni Dewi Siregar, and Ruetaitip Chansrakaeo. "Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand." SASI, vol. 31, no. 2, 26 Jun. 2025, pp. 188-200, doi:10.47268/sasi.v31i2.2984. Accessed 23 Jul. 2025.
BibTeX:
@article{SASI2984,
		author = {Martono Anggusti and Fitri Dewi Siregar and Ruetaitip Chansrakaeo},
		title = {Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand},
		journal = {SASI},
		volume = {31},
		number = {2},
		year = {2025},
		keywords = {Comparative Law; Corporate Social Responsibility; Southeast Asia.},
		abstract = {Introduction: Corporate Social Responsibility (CSR) has evolved over time, reflecting changes in corporate thinking and practices regarding their relationships with society and the environment.Purposes of the Research: This research aims to analyze the regulation and implementation of CSR in Indonesia to compare it with CSR regulations in other Southeast Asian countries, namely Malaysia and Thailand.Methods of the Research: This research is a normative legal study that emphasizes a conceptual and legislative approach.Results of the Research: The development of the concept of CSR began in the 18th century by Robert Owen, who provided facilities for employees. CSR rapidly evolved in the 20th century, with large companies in the US establishing social departments. Milton Friedman's thinking about profit as the primary goal of business and John Elkington's concept of the "triple bottom line" also influenced the development of CSR. CSR functions as the moral responsibility of companies towards society and the environment, implemented through transparency, ethics, and responsible business decisions. In Indonesia, CSR has been regulated by law since 2007, with the aim of improving the quality of life and supporting sustainable development. A comparison of CSR regulations in Indonesia, Malaysia, and Thailand shows that although their goals are similar, namely to encourage corporate contributions to social and environmental development, their approaches differ. Indonesia implements strict legal obligations, Malaysia combines voluntary elements with supportive regulations, while Thailand prioritizes a cultural and voluntary approach with government recognition. Thailand is recognized as the best example in the implementation of CSR in ASEAN, with a higher quality of implementation compared to other countries.},
				issn = {2614-2961},		pages = {188--200}			doi = {10.47268/sasi.v31i2.2984},
				url = {https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/2984}
		}
		
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Dublin Core PKP Metadata Items Metadata for this Document
 
1. Title Title of document Corporate Social Responsibility Legal Framework in Southeast Asia: Comparing Indonesia, Malaysia, and Thailand
 
2. Creator Author's name, affiliation, country Martono Anggusti; Faculty of Law, Universitas HKBP Nommensen, Medan; Indonesia orcid
 
2. Creator Author's name, affiliation, country Fitri Yanni Dewi Siregar; Faculty of Law, Universitas Medan Area, Medan; Indonesia
 
2. Creator Author's name, affiliation, country Ruetaitip Chansrakaeo; Faculty of Humanities and Social Sciences, Valaya Alongkorn Rajabhat University, Pathum Thani; Thailand orcid
 
3. Subject Discipline(s)
 
3. Subject Keyword(s) Comparative Law; Corporate Social Responsibility; Southeast Asia.
 
4. Description Abstract Introduction: Corporate Social Responsibility (CSR) has evolved over time, reflecting changes in corporate thinking and practices regarding their relationships with society and the environment.Purposes of the Research: This research aims to analyze the regulation and implementation of CSR in Indonesia to compare it with CSR regulations in other Southeast Asian countries, namely Malaysia and Thailand.Methods of the Research: This research is a normative legal study that emphasizes a conceptual and legislative approach.Results of the Research: The development of the concept of CSR began in the 18th century by Robert Owen, who provided facilities for employees. CSR rapidly evolved in the 20th century, with large companies in the US establishing social departments. Milton Friedman's thinking about profit as the primary goal of business and John Elkington's concept of the "triple bottom line" also influenced the development of CSR. CSR functions as the moral responsibility of companies towards society and the environment, implemented through transparency, ethics, and responsible business decisions. In Indonesia, CSR has been regulated by law since 2007, with the aim of improving the quality of life and supporting sustainable development. A comparison of CSR regulations in Indonesia, Malaysia, and Thailand shows that although their goals are similar, namely to encourage corporate contributions to social and environmental development, their approaches differ. Indonesia implements strict legal obligations, Malaysia combines voluntary elements with supportive regulations, while Thailand prioritizes a cultural and voluntary approach with government recognition. Thailand is recognized as the best example in the implementation of CSR in ASEAN, with a higher quality of implementation compared to other countries.
 
5. Publisher Organizing agency, location Faculty of Law, Universitas Pattimura
 
6. Contributor Sponsor(s)
 
7. Date (YYYY-MM-DD) 2025-07-20
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type
 
9. Format File format PDF
 
10. Identifier Uniform Resource Identifier https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/2984
 
10. Identifier Digital Object Identifier 10.47268/sasi.v31i2.2984
 
11. Source Title; vol., no. (year) SASI; Volume 31 Issue 2, June 2025
 
12. Language English=en en
 
13. Relation Supp. Files
 
14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
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Copyright (c) 2025 Martono Anggusti, Fitri Yanni Dewi Siregar, Ruetaitip Chansrakaeo

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