Jurnal MAKNA KEPATUTAN DAN KEWAJARAN BERKAITAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM UNDANG – UNDANG NOMOR 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS
paragraph (2) of Law Number 40 of 2007 concerning the Limited Liability Corporation (UUPT) on a corporate social responsibility agreement in the distribution. The method uses normative legal studies with legislative approaches, concepts, and case studies. The propriety meaning of conformity based on balance, the meaning that must fulfill the element of conformity with the situation or the balance of the company's ability to risk the activities of the company. Fairness is interpreted as something that should be done based on the order and the appropriate rules. Compliance and reasonableness are viewed from the point of view that is spent on the company 's CSR. Compliance and reasonableness are related to numbers, objectives, and form of the agreement.