Corporate social and environmental responsibility in Indonesia refers to the 1945 Constitution, specifically in the fourth paragraph, which states that the purpose of the Republic of Indonesia is to protect the entire Indonesian nation. Corporate Social Responsibility is inseparable from the fact that environmental damage has occurred frequently, resulting from the negative impacts of a company's existence. This study aims to determine the responsibility of companies in implementing corporate social responsibility and what sanctions should be regulated by law if corporate social responsibility is a legal obligation. The results show that Law No. 25 of 2007 concerning Investment requires companies to include at least a report on the implementation of corporate social responsibility. Meanwhile, Law No. 25 of 2007 concerning Investment does not explicitly regulate corporate social responsibility reports. This has resulted in the emergence of regulations that are enhanced by lower-level regulations, such as Regional Regulations. Although Law No. 25 of 2007 concerning Investment and Law No. Law No. 4 of 2009 concerning Mineral and Coal Mining already regulates administrative sanctions against companies that do not implement it, but there is no strong force to force companies to implement corporate social responsibility.