Silfindari, Tria (2026) Pelaksanaan Prinsip Environmental, Social, and Governance (ESG) Dalam Kegiatan Usaha Pada PT. Rohul Sawit Industri Berdasarkan Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas Di Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

Integrating Environmental, Social, and Governance (ESG) criteria into modern corporate law reflects the shift toward requiring firms to pursue profit while also addressing ecological, societal, and governance concerns. In Indonesia, this mandate is codified in Law No. 40 of 2007 on Limited Liability Companies, which imposes social and environmental responsibilities on enterprises operating within the natural‑resource sector. Accordingly, PT Rohul Sawit Industri, a palm‑oil producer, is legally required to embed ESG principles in its operations. The study’s research questions are: (1) How are Environmental, Social, and Governance (ESG) principles applied in PT Rohul Sawit Industri’s business operations in line with Law No. 40 of 2007 on Limited Liability Companies in Rokan Hulu Regency? (2) What challenges impede the implementation of ESG principles in PT Rohul Sawit Industri’s business activities in Rokan Hulu Regency. The study employed an empirical legal research design with a descriptive‑analytical methodology. Data were collected via field observations and interviews with company officials, staff, and pertinent agencies. In addition, secondary data were gathered from literature reviews, including relevant statutes, regulations, books, and journal articles on the application of ESG principles. The findings indicate that PT Rohul Sawit Industri has applied Environmental, Social, and Governance (ESG) principles via environmental management, corporate social responsibility (CSR), and internal corporate governance. Nevertheless, the execution is not fully effective, especially regarding community outreach and the absence of a structured sustainability reporting framework. Challenges include constraints in reporting mechanisms, insufficient knowledge of ESG concepts, and limited resources for implementation.

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