(CSR) gains a more significant role as investors and foreign companies give more weight to the CSR factor when making investment decisions and thus are more inclined to invest in a company or do business
introduced, giving more tangible emphasis on social and environmental concerns besides economic gains. In 1999, CSR development made further progress when then United Nations Secretary General Kofi
related parties, for example, higher value of shares for shareholders, happiness and proud in joining the CSR-oriented organization. In the meantime, business gains recognition from the public, resulting in
or omits to act in order to obtain unlawful gains.) Section 312 (Director or manager permits another to commit dishonest act in the account or document) and; Section 313 (Increasing penalties for
ownership of the business. Positive gains of the company will also benefit the shareholders. However, the capital increase may cause a dilution effect on shareholders. Therefore, supervision of the program