The Head of the Master's Program in Law, Dr. Mahmud Mulyadi, SH, M.Hum, emphasized the importance of higher education institutions playing a role in providing practical solutions for the business sector through cross-sector collaboration involving ABGC (Academic, Business, Government, Community).

The Head of the Research Team, Dr. Abdul Aziz Alsa, SH, MH, explained that the study focuses on companies' legal obligations to implement TJSL/CSR based on Article 74 of the Limited Liability Company Law and the Regulation of the Minister of State-Owned Enterprises, as well as its alignment with the Sustainable Development Goals (SDGs). Preliminary findings indicate that the implementation of TJSL in the field still frequently takes the form of temporary, partial charitable activities that have yet to address the root causes of problems faced by communities surrounding operational areas.

Representatives of PTPN IV Regional I stated that the company is currently undergoing a transition period following a merger, resulting in differences in SOPs among entities. They also expressed hope that this study would produce clear guidelines and a legal basis, as well as licensing and compliance guidelines, to prevent future issues in CSR implementation.

This dissemination activity is expected to mark the beginning of sustainable cooperation between USU and PTPN IV in formulating TJSL programs that comply with the law and have a tangible impact on the community.