Abstrak:Konsep tanggung jawab sosial dan lingkungan setelah ditelaah dari perspektif teleologis atau segi tujuan, maka tanggung jawab sosial dan lingkungan dapat diidentikkan dengan program kemitraan dan bina lingkungan. Adapun perbedaannya hanya di dalam konteks teknis dan hal inipun masih perlu didukung terbitnya berbagai peraturan perundang-undangan untuk mengatur teknisnya. Disimpulkan bahwa program PKBL sebaiknya terus dijalankan sebagai bentuk interpretasi dari CSR sebagaimana diamanatkan Pasal 74 UU PT 2007.Kata Kunci: Perseroan Terbatan, Badan Umum Milik Negara, PKBL.Abstract:The concept of social and environmental responsibility after being examined from a teleological perspective or objective aspect, social and environmental responsibility can be identified with partnership and community development programs. The difference is only in the technical context and even this needs to be supported by the issuance of various laws and regulations to regulate the technical aspects. It was concluded that the PKBL program should continue to be implemented as a form of interpretation of CSR as mandated by Article 74 of the 2007 PT Law.Keywords: Limited Liability Company, State Owned Public Corporation, PKBL.