Arrangements for Corporate Social and Environmental Responsibility are regulated in Law Number 40 of 2007 concerning Limited Liability Companies and Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies. The two regulations mandate that the implementation of CSR is the obligation of the company, then there are sanctions if it is not implemented, but in the Minister of BUMN Regulation PER-01/MBU/03/2023 regarding the BUMN Social and Environmental Responsibility Program does not include sanctions related to CSR so that the value of justice and legal certainty fades, based on that in this study examines the differences in the provisions of sanctions in the two implementing regulations above and seeks to reconstruct the CSR regulations for companies that are fair and have legal certainty. This research is normative legal research. The data used is secondary data consisting of primary legal sources and secondary legal materials. The approach method used is a statutory and conceptual approach. The data collection technique in this study was a literature study. Based on the data obtained then analyzed with a perspective qualitative analysis approach. The results of the study show that the value of justice has not been fulfilled, because no phrase of sanction is explicitly stated in the Minister of BUMN Regulation regarding the implementation of CSR within the scope of state companies. This can be caused by Article 88 paragraph (1) of the BUMN Law uses the phrase "can", not the phrase "obligation", and the arrangements for Social and Environmental Responsibility in a company must apply to all companies, and at least must regulate several things including a broad legal basis, specific implementing subjects, limits on the allocation and management of the remaining over budget, patterns of implementation, sanctions, supervisors and assessors of implementation CSR, and new division CSR apart the business process.