Authors:
Inez Cara Alexander Phoek, Hendrik Susanto, Eka Setiawati
Addresses:
Faculty of Business and Accountancy, Saint Theresa College of Economics, Merauke, South Papua, Indonesia. School of Economics, Saint Theresa College of Economics, Merauke, South Papua, Indonesia. Department of Business Management Study Program, Saint Theresa College of Economics, Merauke, South Papua, Indonesia.
This study aims to explore the extent to which companies in Merauke Regency involve local communities in all stages of Corporate Social Responsibility (CSR) implementation—from planning and execution to evaluation. Using a library research approach and content analysis, the study examines academic literature, company reports, and empirical studies related to corporate accountability and community participation in Indonesia. The findings reveal that CSR practices in Merauke remain largely regulatory-driven, emphasizing compliance and reporting obligations under national law rather than genuine social responsibility. Community participation is predominantly top-down and symbolic, with minimal involvement in decision-making or evaluation. Moreover, weak institutional capacity and limited government oversight have constrained the accountability and long-term impact of CSR programs. The study concludes that achieving sustainable and socially just CSR requires strengthening regulatory enforcement, empowering local institutions, and promoting inclusive, bottom-up participation. These findings contribute to the discourse on corporate accountability, stakeholder engagement, and social legitimacy within local development contexts.
Keywords: Corporate Social Responsibility; Community Participation; Sustainable Development; Bottom-Up Participation; Social Legitimacy; Corporate Accountability; Stakeholder Engagement.
Received on: 21/05/2025, Revised on: 23/07/2025, Accepted on: 28/09/2025, Published on: 03/03/2026
DOI: 10.69888/FTSPL.2026.000579
FMDB Transactions on Sustainable Public and Law, 2026 Vol. 1 No. 1, Pages: 27-34