Abstract

General Background: Corporate Social Responsibility (CSR) is integral to sustainable economic development and improving community welfare through responsible corporate engagement with stakeholders and the environment. Specific Background: The application of CSR varies significantly across different industrial sectors, influenced by local regulations and company-specific challenges. Knowledge Gap: Comprehensive analysis on the legal aspects and practical implications of CSR in specific industries, such as textile manufacturing, remains limited. Aims: This study aims to evaluate the legal frameworks governing CSR and their impact on community welfare within the textile industry. Results: Findings reveal effective integration of CSR, with a focus on education, health, and environmental sustainability, aligning with legal standards of transparency and accountability. Novelty: The research provides a focused analysis on legal CSR mandates within the textile sector, highlighting specific corporate practices and compliance. Implications: The study highlights the necessity of aligning corporate strategies with legal and ethical standards to enhance social and environmental wellbeing, suggesting more equitable CSR implementation across industries. Highlights:

• Legal Compliance: Adherence to CSR laws ensuring transparency and accountability.
• Community Impact: Effectiveness of CSR in improving local welfare, especially in education and health.
• Sustainability Practices: Integration of environmental sustainability in corporate strategies.

Keywords: Corporate Social Responsibility, Community Welfare, Transparency, Accountability

Introduction

A Limited Liability Company, hereinafter referred to as a company, is a legal entity established based on a collective agreement. The organs of a Limited Liability Company (PT) include the General Meeting of Shareholders, Board of Directors and Shareholders. The company is a place where production activities occur and all factors of production of goods and services are gathered. Social and environmental responsibility is the commitment of a Limited Liability Company (PT) to participate in sustainable economic development in order to improve the quality of life and the environment that benefits both the Limited Liability Company (PT) itself, the local community, and society in general.

Corporate Social Responsibility (CSR) is the company's responsibility to stakeholders, and also the company's responsibility to shareholders. CSR is a commitment of the company to have a responsibility to consumers, employees, shareholders, communities and the environment in all aspects of the company's operations. The definition of corporate social responsibility (CSR) has been defined by many experts recently. Although there is no universally accepted definition of CSR, in general, the various definitions have similar characteristics regarding the way of looking at the core of the definition of CSR itself. Some business analysts also define CSR as a commitment by a business to act ethically, operate legally and contribute to economic growth while improving the quality of life of its employees and their families, local communities and society at large.

In addition to pursuing economic benefits for their own welfare, companies also need nature for their processed resources and other stakeholders to achieve their goals, using a corporate social responsibility approach. Companies not only get economic benefits, but also social benefits. Thus the sustainability of the business can take place well and will indirectly prevent harmful conflicts. Corporate Social Responsibility (CSR) is an action or concept taken by a company (according to the company's ability) as a form of their responsibility to the social/environmental surroundings where the company is located. Examples of forms of responsibility vary, ranging from conducting activities that can improve the welfare of the community and environmental improvement, providing scholarships for underprivileged children, providing funds for the maintenance of public facilities, donations to villages / community facilities that are social and useful for many people, especially the community around the company is located. Corporate Social Responsibility (CSR) is a corporate strategy phenomenon that accommodates the needs and interests of its stakeholders.

In Central Java, precisely in Batang Regency, there is a company engaged in the production of fabrics which will become goods and are ready to be marketed. PT Primatexco Indonesia Batang, whose presence is quite helpful, one of which is opening up jobs for people who are generally domiciled in Batang Regency on the other hand, the company PT Primatexco Indonesia, has a social responsibility or known as CSR (Corporate Social Rensponsibility). Based on Law No. 40 of 2007 concerning PT (Limited Liability Company) in which the Company that carries out its business activities in the field of and related to natural resources must carry out social and environmental responsibility) social and environmental responsibility as in paragraph (1) is an obligation of the company that is budgeted and calculated. As a cost of the company whose implementation is carried out with due regard to propriety and fairness. Companies that do not carry out the obligations referred to in paragraph (1) are subject to sanctions in accordance with laws and regulations. Further provisions concerning social and environmental responsibility shall be regulated by government regulation.[1]

One form of company is a Limited Liability Company (PT), initially regulated in the Commercial Code (KUHD), but in its development the KUHD is no longer in accordance with economic developments and the business world both nationally and internationally. To regulate Limited Liability Companies (PT), on March 7, 1995, Law Number 1 of 1995 concerning Limited Liability Companies (PT) was promulgated, which was subsequently amended into Law Number 40 of 2007 concerning Limited Liability Companies (PT). Because in this new law the rups system and company structure are different and have been addressed. In addition, there is also a dualism of regulation, namely Limited Liability Company (PT) in the Code of Commerce (KUHD) and the Supreme Court which is not rooted in Pancasila and the 1945 Constitution. Government Regulation No. 47/2012 on Corporate Social and Environmental Responsibility (CSR), in article 2 of Law No. 7/2012 explains that every Company as a legal subject has Social and Environmental Responsibility. Social and Environmental Responsibility (CSR) is an obligation of Limited Liability Companies (PT) to carry out a business activity in the field or related to natural resources. The company's Social and Environmental Responsibility (CSR) is reported in the annual report of the Limited Liability Company (PT) and is accountable to the GMS.

Batang Regent Regulation Number 3 of 2019 which regulates the implementation of Batang Regency Regional Regulation Number 4 of 2017 concerning Corporate Social Responsibility (CSR), in Article 1 paragraph 6 explains that a Limited Liability Company, hereinafter referred to as a Company, is a legal entity which is a capital alliance, established based on an agreement, conducting business activities with authorized capital which is entirely divided into shares and fulfills the requirements stipulated in the provisions of laws and regulations. Article 17 emphasizes that the Regent shall provide guidance and supervise the implementation of Corporate Social Responsibility (CSR). Article 20 also explains the company's obligation to submit periodic reports every quarter, semester and year, if needed at any time to the Regent and the Regional People's Representative Council of Batang Regency.

In Law No. 40 of 2007 on Limited Liability Companies, Article 74 paragraph (1) states that the Company that carries out its business activities in the field of or related to natural resources must implement Social and Environmental Responsibility. The purpose of corporate social responsibility/CSR as stipulated in Article 1 point 3 of Law No. 40 of 2007 on Limited Liability Companies is to improve the quality of life and the environment that is beneficial to the Company itself, the local community and society in general. Corporate social responsibility/CSR also aims as a form of corporate responsibility to address the impact of the company's decisions and activities, it cannot be denied that in addition to the positive impacts arising from the establishment of a company there are also negative impacts arising from the business activities carried out by a company. Companies that are based on natural resources in carrying out their industrial activities indirectly have an impact on the function of natural resource capacity.

The obligation to implement corporate social responsibility (CSR), which has become the legal responsibility of the company, is considered economically unfavorable.[2] There is no denying the possibility of a clash between legal responsibility and economic responsibility, but companies must still pay attention to the interests of the environment and society. So the company must apply the concept of corporate social responsibility / CSR and also not sacrifice the public interest. Companies are basically established for profit and this is the economic responsibility of the company, but these profits must also be obtained without sacrificing society and ethical values. CSR can shape a positive corporate image and this is very important for the company's economic interests such as for marketing the company's products and also to gain the trust of investors.

This research will further discuss how the role of legal studies is applied in the company PT Primatexco Indonesia Batang, by examining the laws governing Limited Liability Companies (PT) and Corporate Social Responsibility (CSR) both according to Government Regulations and Regional Regulations. In addition, this study discusses what efforts are made by the company, so that it can carry out its corporate environmental responsibility. The formulation of the problem is as follows:

1. How is the legal study of the Corporate Social Responsibility (CSR) of PT Primatexco Indonesia Batang in the welfare of the company's environmental community?

2. What are the obstacles and efforts to implement the Corporate Social Responsibility (CSR) of PT Primatexco Indonesia Batang in the welfare of the company's environmental community?

Methods

In this research, the author uses certain methods. First, the approach method used is a sociological juridical approach, where research is conducted through interviews and direct observation at PT Primatexco Batang, as well as referring to reference sources related to Corporate Social Responsibility (CSR) and PT (Limited Liability Company) legislation. Second, the research specification is included in descriptive analytical research, which aims to provide data as thoroughly as possible about the Legal Study of CSR PT Primatexco Batang in Prospering the Community of the Company's Environment. This research is descriptive analytical to describe the CSR role of PT Primatexco Batang systematically and comprehensively. The sampling method used is purposive sampling, in which the selection of samples is based on certain considerations by involving a group of subjects that are closely related to the characteristics of the population that are already known beforehand.

For example, a direct survey with the community around PT Primatexco Indonesia Batang was conducted by sampling for observation regarding CSR. The data collection method consists of primary data, through interviews with the company's Board of Directors, internal stakeholders (employee representatives), and external stakeholders (general public), as well as secondary data through literature study and review of laws. Data analysis was conducted using the Normative Qualitative Data Analysis method, which includes data reduction and data presentation to formulate a working hypothesis.[3] Conclusions are drawn from data reduction and data presentation, with data validity tests to ensure better conclusions are drawn.

Results and Discussion

A. Company Profile

In the period before Indonesian independence, especially during the era of the Dutch East Indies colonial government, batik craftsmen in cities such as Pekalongan, Yogyakarta, Solo, Cirebon, and other areas experienced problems in obtaining production raw materials such as fabrics and medicines. These raw materials were usually obtained from the Dutch East Indies colonial government at a relatively expensive price. To overcome this challenge, batik artisans agreed to establish batik cooperatives as a source of more affordable raw materials, which later united in the Indonesian Batik Cooperative Association (GKBI). Initially, the GKBI imported batik raw materials, but later decided to produce their own, reducing dependence on foreign resources.

GKBI does not only focus on the domestic market, but also has a vision to penetrate the international market. Through business entities such as PT Primatexco Indonesia Batang, GKBI has successfully integrated businesses in the textile and batik industry under one coordinated platform. PT Primatexco Indonesia Batang, together with other companies in the GKBI group, such as PT Primisa (Persero), PT Tokai Texprint Indonesia, PT Daiwabo Industrial Fabrics Indonesia, PT Daiwabo Garment Indonesia, and PT Rehal Traco, play a role in a business ecosystem that complements each other.

GKBI has shareholdings that reflect the cooperation and synergy between the companies. PT Primatexco Indonesia Batang, as a major player in the group, contributes significantly to cementing GKBI's position as a leader in the batik and textile sector. GKBI, through its portfolio of companies, engages in innovation, product quality improvement, and actively explores international markets to introduce Indonesia's rich batik heritage.

GKBI's commitment to enter the international market opens up opportunities for Indonesia's economic growth through the export of textile and batik products, and contributes positively to Indonesia's image at the global level. The companies within the GKBI group have a diverse portfolio, enabling GKBI to have a strong presence in the production chain, from spinning, weaving, to fabric and apparel production.

GKBI's journey in developing its business includes the establishment of companies in various regions in Indonesia, demonstrating geographical diversity which becomes a strategic strength in reaching out to a wide local market. PT Primatexco Indonesia, as one of the key companies in the group, was established in 1972 with the support of foreign investors such as Daiwabo from Japan. The participation of these foreign investors reflects confidence in the potential for business growth in Indonesia.

PT Primatexco Indonesia plays an important role in the national textile industry, particularly as a producer of mori fabrics for batik. With equal shareholding between PT GKBI Investment, Daiwabo Co. Ltd, and Sojitz Corporation, the company successfully integrates local and foreign expertise. The latest development of PT Primatexco Indonesia shows an increase in production capacity to meet the growing market demand. PT Primatexco Indonesia also demonstrates its commitment to sustainability and improving the quality of its products through optimizing the finishing process. Despite being a PMA company, PT. Primatexco Indonesia maintains a balance of share ownership that supports cross-border cooperation. With a total of 1,710 employees, PT. Primatexco Indonesia creates a dynamic and creative work environment, reflecting the role of employees as partners who contribute to the company's success. PT Primatexco Indonesia's vision and mission guide every step taken, with a focus on innovation, quality and sustainability. With a commitment to the international market and an active role in a complementary business ecosystem, PT Primatexco Indonesia and GKBI as a whole are ready to compete and champion Indonesian excellence in the international textile world.

B. Legal Study of Corporate Social Responsibility (CSR) in the Welfare of the Company's Environmental Community

On the Indonesian business scene, the concept of Corporate Social Responsibility (CSR) is gaining strong momentum, especially after it was explicitly enacted through the Limited Liability Company Law No. 40 of 2007. The clarity of this regulation, particularly in Article 74, marks a significant transformation in the business paradigm in Indonesia, by emphasizing that companies operating in the natural resources sector have an obligation not only to seek economic profit, but also to carry out social and environmental responsibilities. Social and environmental responsibility as referred to in paragraph (1) is an obligation of the Company that is budgeted and calculated as a cost of the Company, the implementation of which is carried out with due regard to propriety and obligations.[4]

Article 74 creates a concrete and binding legal foundation, emphasizing that social and environmental responsibility is a must for companies involved in business activities in the natural resources sector. This obligation is not just an ethical norm, but an obligation that must be recognized and integrated as an integral part of the company's business strategy. In this context, companies are not only expected to achieve optimal financial results, but also to contribute to community development and environmental preservation. CSR becomes a key instrument in achieving a balance between business sustainability, social justice, and environmental sustainability.

As a positive impact of this regulation, companies in Indonesia now increasingly understand that the success of their business is also measured by the extent to which they are able to create added value for the surrounding community and care for the environment in which they operate. CSR is not just a moral responsibility, but a strategic policy that can enhance a company's image, improve relationships with stakeholders, and make a positive contribution to sustainable development. With CSR being increasingly emphasized by regulations, companies in Indonesia have the potential to be agents of positive change, not only in terms of economic growth, but also in supporting social welfare and environmental sustainability. This awareness paves the way for the implementation of innovative and sustainable CSR programs, creating a mutually beneficial synergy between the business sector and society.

The concept of Corporate Social Responsibility (CSR) as set out in the Limited Liability Company Law includes environmental aspects as an integral component. However, the emphasis on clauses that compel certain companies to implement CSR has created a polemic regarding the potential discrimination that may arise, bringing significant impacts on Limited Liability Companies (PTs) and companies operating in certain sectors. In this context, the argument firstly highlights the discrimination against Limited Liability Companies in general. Applying CSR obligations only to PTs may create the impression that certain business sectors are expected to play a more active role in sustainability and community welfare efforts. On the other hand, companies that are not PTs may feel less compelled to participate in these efforts since CSR obligations do not apply to them. Secondly, the existence of CSR obligations that are specifically aimed at companies engaged in natural or related resources, results in inequality between industries. Companies not involved in these sectors are considered exempt from the same social and environmental responsibilities, creating a paradigm that CSR obligations only apply to certain sectors, depending on the type of economic activity undertaken.[5]

In Batang Regency, the implementation of Corporate Social Responsibility (CSR) is strengthened through Batang Regent Regulation Number 3 of 2019 concerning the Implementation Regulation of Batang Regency Regional Regulation Number 4 of 2017 concerning Corporate Social Responsibility. This regulation clearly states its purpose to create harmonization and synergy between the implementation of regional development programs. The focus is on achieving optimal alignment and cooperation between the local government and companies, by accommodating the interest and consistency between the planning, implementation, control, and evaluation stages of the Corporate Social Responsibility (CSR) program in the region.

The TJSP implementation mechanism and procedures are based on data collection and monitoring by Corporate Social Responsibility (CSR). Local governments play a central role in this process, where they submit priority scale programs in planning to the Corporate Social Responsibility Implementation Forum (FPTJSP). In this forum, coordination takes place to select and determine TJSP programs together with companies, taking into account the policy direction of the Batang government's regional medium-term development plan [6].

The Regent has the responsibility to form FPTJSP as a forum for implementing the TJSP program for social welfare development. In addition to providing facilitation, the Regent also provides guidance and supervision on the implementation of Corporate Social Responsibility. This guidance includes counseling and socialization regarding the implementation of the provisions of Corporate Social Responsibility, providing consultation and guidance related to the implementation of Corporate Social Responsibility, as well as providing facilitation and assistance in solving problems or obstacles faced by companies in realizing the program of Corporate Social Responsibility. Through this approach, it is expected to create an environment that supports and encourages companies to be actively involved in the development of social welfare in Batang Regency. In addition to providing guidance, this Regent Regulation creates a strong foundation to ensure the sustainability and effectiveness of CSR programs by involving close collaboration between the local government and the local business sector.

Through a series of interviews with Mr. Dadang, who serves as Operations Coordinator in the General section and is responsible for workforce personnel such as overtime salaries, bonuses, employee welfare, security, order, company facilities, building maintenance, transportation, and various agreements, as well as the surrounding community, it is clearly illustrated that PT Primatexco Indonesia Batang has been carrying out Corporate Social Responsibility (CSR) since its inception by GKBI. Even in the midst of the great challenges faced due to the pandemic in 2020, PT Primatexco Indonesia Batang has maintained its consistency in implementing the Corporate Social Responsibility program [7].

One of the concrete proofs of PT Primatexco Indonesia Batang's consistency can be seen through the positive impact generated for the Al- Ikhlas Foundation. This foundation is a concrete manifestation of the company's great contribution in the education sector, with support for several schools, including Al-Ikhlas Kandeman Junior High School, Al-Ikhlas 03 Tegalsari Kindergarten, Al- Ikhlas Sambong Kindergarten, Al-Ikhlas 02 Tragung Kindergarten, Al-04 Cempereng Kindergarten, and Al-Ikhlas 05 Sambong Kindergarten. Not only limited to education, PT Primatexco Indonesia Batang also plays an active role in supporting the surrounding community, especially in Sambong Village, Batang. The initiative to provide employment not only has an indirect impact on improving economic levels, but also positively encourages the development of the local economy. In the religious field, the company responded to the need by building Al-Azhar Mosque in the employee housing complex. In addition, PT Primatexco Indonesia Batang also participated in the construction of Al-Muhajirin Mosque in Sambong Village, creating a comfortable place of worship and fulfilling the spiritual needs of the surrounding community.

In the environmental sector, PT Primatexco Indonesia Batang is committed to making a positive contribution every day. One of the main initiatives is the provision of clean water in several villages around the company. This action not only supports the welfare of the local community, but also demonstrates the company's responsibility to the surrounding environment [8]. As the single largest tax contributor in Batang, PT Primatexco Indonesia Batang contributes significantly to the Batang Local Government, paying various types of taxes such as Income Tax, Value Added Tax, Land and Building Tax, as well as Retribution (Underground/Surface Water, PPJ). This contribution is not only a form of company compliance with tax regulations, but also a form of support for regional development and development.

In the health sector, PT Primatexco Indonesia Batang participated in supporting the Tegalsari - Sambong PKK program through the provision of financial assistance. This support reflects the company's concern for the health and welfare of the community, especially for the women involved in the program. Through involvement in local health programs, the company demonstrates awareness and commitment to important aspects of the lives of the surrounding community. In its annual CSR program, PT Primatexco Indonesia Batang shows its concern and involvement in helping the community around the company. During Ramadan and Eid al-Fitr, the company consistently provides donations of rice to all residents around the company. The distribution of these food packages reaches a range of 3,000 to 4,000 packages, aiming to provide assistance and ease the economic burden on the community during the holy month [9].

Along with the momentum of Idul Fitri, PT Primatexco Indonesia Batang also provides compensation to orphans around the company environment. This action reflects the company's social care values towards vulnerable groups in society. In addition, on Eid al-Adha, the company participated in providing sacrificial animals in the form of goats, meat and rice to the local community. This effort is not only a form of religious obligation, but also a manifestation of the company's concern for the sustainability of traditions and the welfare of the community.

Every month, PT Primatexco Indonesia Batang is involved in donation and participation programs at mushala, mosques scattered around the company, covering more than 50 locations [10]. This contribution can be in the form of infaq and mukena assistance, showing the company's support for religious activities and the spiritual needs of the community around PT. Primatexco Indonesia Batang. As a real commitment to the principle of social responsibility, PT. Primatexco Indonesia Batang has set an obligation to compile and report regularly every quarter, semester, and yearly regarding the implementation of CSR (Corporate Social Responsibility) programs. This report summarizes various aspects, including program realization, cost allocation, performance achievement, as well as problems encountered and preventive measures taken.

In the report, PT Primatexco Indonesia Batang is committed to providing a comprehensive overview of the positive impacts generated through its CSR programs. Information regarding the company's initiatives, projects, and participation in social and environmental activities will be described transparently. In addition, the company also lists all efforts made to overcome problems that arise, demonstrating the company's commitment to improving the effectiveness of its social responsibility programs [11].

In the spirit of transparency, the report is not only aimed at internal parties, but is also made available to the public. This openness is in line with the principle of corporate accountability to the community and other stakeholders. The general public has the right of access to evaluate and understand the real contributions made by PT Primatexco Indonesia Batang in supporting the sustainability and welfare of the surrounding community. Thus, this CSR report becomes an effective transparency tool and aims to increase public trust in the company's efforts to carry out its social responsibility.

C. Constraints and Efforts to Implement Corporate Social Responsibility (CSR) in Welfare of the Company's Environmental Community

PT. Primatexco Indonesia Batang with its 52 years of age, PT. Primatexco Indonesia Batang has undergone a long history that includes various challenges and changes in various aspects, including the implementation of CSR programs, funding, and facing difficult conditions such as a pandemic. Along with the passage of time, PT. Primatexco Indonesia Batang has not only managed to survive but also continues to strive to remain stable and contribute positively to society and its environment. In the midst of the dynamics of a company that has aged, the strategies and policies taken to ensure business continuity and positive impact on stakeholders are very important [12].

One form of policy taken by PT Primatexco Indonesia Batang is sorting and allocating CSR funds to higher education institutions. This decision reflects the company's attention to human resource development and education as key factors in sustainable development. Support to higher education institutions can also be considered as a long-term investment in creating qualified human resources and contributing to the development of the textile industry and society in general. With its long experience and adaptive attitude towards change, PT Primatexco Indonesia Batang continues to be committed to maintaining its integrity as a company that contributes positively in various aspects of community life and the surrounding environment [13].

According to an interview with Mr. Dadang, who serves as the Operations Coordinator in the General department and is responsible for workforce personnel, it was revealed that PT Primatexco Indonesia Batang is currently facing obstacles related to CSR program funding. The impact of the pandemic has made the company more cautious and detailed in managing incoming funding proposals [14]. This constraint creates the need to carefully review and evaluate each proposal, so that the allocation of funds can be done effectively and have a positive impact.

The COVID-19 pandemic has significantly affected the company's financial and operational conditions, so PT Primatexco Indonesia Batang needs to take more detailed and selective steps in determining funding for CSR programs. The goal is to ensure that each funded program can be implemented optimally, given the limited resources that may be faced by the company.

In an effort to mitigate these constraints, PT Primatexco Indonesia Batang has focused its attention on sorting and managing CSR funds. This not only involves consideration of proposals from universities, but also involves a more in-depth evaluation process before final approval is given. This reflects the company's commitment to continue contributing to CSR programs that have real impact and are in line with the company's vision and mission [15].

The efforts made by PT Primatexco Indonesia Batang have covered three aspects, namely social, economic and environmental aspects. But it is not yet evenly distributed, seen from the health aspect, it only provides clean water rocks every day at several points of the village around PT Primatexco Indonesia. With a more detailed approach to CSR funding management, PT Primatexco Indonesia Batang hopes to continue implementing programs that provide added value to the community and the surrounding environment, despite the challenging conditions caused by the pandemic.

Conclusion

Based on the research conducted, the author concludes that the CSR Implementation of PT Primatexco Indonesia Batang has successfully implemented CSR programs in accordance with the provisions of Law Number 40 of 2007 concerning Social and Environmental Responsibility of Limited Liability Companies, as well as Batang Regent Regulation Number 3 of 2019 concerning the Implementation Regulation of Batang Regency Regional Regulation Number 4 of 2017 concerning Corporate Social Responsibility. This demonstrates the company's commitment to operate responsibly and in accordance with applicable regulations.

The implementation of Corporate Social Responsibility (CSR) by PT Primatexco Indonesia Batang covers various aspects, including education, environment, health, economy, and religion. Thus, the company does not only focus on one dimension, but embraces social responsibility as a whole. The existence of CSR at PT Primatexco Indonesia Batang has an impact on the surrounding community:

a. Positive Impact

The community around the company feels the positive impact, especially on the economic and welfare aspects. The existence of jobs and financial support through CSR programs helps improve the matrill and financial conditions of the community.

b. Negative Impact

Nonetheless, there are negative impacts in the form of heavy traffic in front of PT Primatexco Indonesia Batang during working hours, creating challenges related to mobility and traffic around the company area.

Thus, the conclusion of the legal review of CSR at PT Primatexco Indonesia Batang shows that the company has successfully implemented CSR programs in accordance with applicable regulations, with varying impacts on the surrounding community. The company still needs to manage negative impacts and continue to strengthen its contribution in the aspects of social responsibility that have been carried out.

Based on the results of the research, the author concludes that the implementation is still uneven in various aspects. In order to optimize and further develop the CSR implementation of PT Primatexco Indonesia Batang, the author would like to provide the following suggestions:

1. A more structured system of recording and managing data related to the provision of CSR funding is needed.

2. Mapping the needs of communities around the company on a periodic basis can help prioritize the provision of CSR funding.

3. Having a dedicated team responsible for CSR programs can help in planning, implementing, and monitoring programs more effectively.

4. Involving stakeholders, including local communities, in the planning and evaluation process of CSR programs can help create programs that are more in line with community needs and expectations.

5. Encourage the development of sustainable programs that not only provide short-term benefits but also support long-term development.

6. Establishing a regular evaluation system and periodic reports will help in understanding the impact of CSR programs.

By implementing the above suggestions, it is hoped that PT Primatexco Indonesia Batang can improve and maximize the implementation of their CSR programs, achieve greater positive impacts, and make a more significant contribution to the welfare of the community and the environment around the company.

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