Rekonstruksi Pengaturan Hukum Perusahaan di Indonesia Berkaitan dengan Tanggung JAwab Sosial Lingkungan Perusahaan di Bidang Pertambangan

World Bank 

 

Lembaga keuangan global ini merumuskan CSR sebagai "the commitment of  business to contribute to sustainable economic development working with employees and their representatives, the local community and society at large to improve quality of life, in ways that are both good for business and good for development".

 

European Union

 

Europen Union atau Uni Eropa sebagai lembaga perhimpunan negara-negara di benua Eropa merumuskan pengertian CSR dalam EU Green Papaer on CSR sebagai "....... is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholderss on a voluntary basic". 

 

Lebih lanjut The Europen Commission juga menjelaskan kembali bahwa CSR adalah "Being socially responsibility means not only fulfilling legal expectations, but also going beyond compliance and investing more into human capital, the enviroment and relations with stakholders".

 

CSR Forum juga memberikan merumuskan pengertian tentang CSR yaitu "CSR mean open and transparent business practices that are based on ethical values and respect for employeses, communities and enviroment".